MASTER 
NEGATIVE 


COPYRIGHT  STATEMENT 


The  copyright  law  of  the  United  States  (Title  17,  United  States  Code) 
governs  the  making  of  photocopies  or  other  reproductions  of  copyrighted 
materials  including  foreign  works  under  certain  conditions.  In  addition, 
the  United  States  extends  protection  to  foreign  works  by  means  of 
various  international  conventions,  bilateral  agreements,  and 
proclamations. 

Under  certain  conditions  specified  in  the  law,  libraries  and  archives  are 
authorized  to  furnish  a  photocopy  or  other  reproduction.  One  of  these 
specified  conditions  is  that  the  photocopy  or  reproduction  is  not  to  be 
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If  a  user  makes  a  request  for,  or  later  uses,  a  photocopy  or  reproduction 
for  purposes  in  excess  of  "fair  use,"  that  user  may  be  liable  for  copyright 
infringement. 

The  Columbia  University  Libraries  reserve  the  right  to  refuse  to  accept  a 
copying  order  if,  in  its  judgement,  fulfillment  of  the  order  would  involve 
violation  of  the  copyright  law. 


Author: 


Baltes,  Frank  William 


The  cost  of  printing 


Place: 


Portland 

Date: 

1894 


4^  -mdfi  '1 

MASTER  NEGATIVE  * 


COLUMBIA  UNIVERSITY  LIBRARIES 
PRESERVATION  DIVISION 

BIBLIOGRAPHIC  MICROFORM  TARGET 


ORIGINAL  MATERIAL  AS  FILMED  -  EXISTING  BIBUOQRAPHIC  RECORD 


365.8 
B217 


4>  .  ' 


Baltes,  Frank  William,  1860- 

Tlfecost  of  printing.  A  system  in  practical  operation, 
with  forms  and  books  especially  adapted  to  large  and 
small  printing  concerns.  By  F.  W.  Baltes.  Portland, 
Or.,  F.  W.  Baltes  &  co.,  1894. 

74  p.  front  (port)   17i  x  25*". 


1.  Printing,  Practical. 


Library  of  Congress 


6—13987 


Z244.5.B2 


RESTRICTIONS  ON  USE: 


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REDUCTION  RATIO:  IccX 


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LIBRARY 


School  of  BuanesB 


The  Cost  of  Printing 


A  SYSTEM  IN   PRACTICAL  OPERATION,  WITH  FORMS  AND  BOOKS  ESPECIALLY 
ADAPTED  TO  LARGE  AND  SMALL  PRINTING  CONCERNS. 


BY  F.  W.  BALTES. 


PORTLAND,  OREGON : 
F.  W.  Baltes  and  Company,  Printers.  * 


COPvaWHTEO  tM« 

■r 

F.  w.  MlTCa. 


■  it 


CONTENTS. 


FORMS. 

PAGE. 

1.  JoH  Tac.  6-7 

2.  JuH  Book  8-9 

3.  BlNUKKV  Tac,   lo 

4.  COMPOSITOK'S  DaII.V  TlMK  Tag  10 

5.  ToTai,  Time  on  Jou  in  Cumi'osin(.-Room  .  12 

6.  ToTAl,  Daii,y  Time  in  Composing-Room  .  12 

7.  Prsssman's  DAn,Y  Time  Tag   is 

8.  ToTAi,  TiMB  ON  Job  in  Pressroom  is 

9.  ToTAi,  Daily  Time  in  Pressroom  ....  20 

10.  DA11.V  Register  ok  Counters  20 

11.  PORUMAN'S  DaII,Y  PrS^  RvCORD      ....  20 

12.  Form  Tag  20 

13.  TiMK  Book  .      .      .            .      ,      .  .16-17 

14.  Day  Book  24-25 

15.  JoDRNAi,  and  Cash  Book  32-33 

16.  Job  hWDGm  40-41 


TABLES. 

.4.    \Vi;i;ki,y  Simmakv  ok  Lauok 
//.    Monthly  Rkcistick  oi-  Cocntinc.  Machines 
C.    Monthly  Summary  oi-  Pki  ss  Ri  cokds 
I).    Statkmknt  ok  \Va(.i;s  and  Ivxi'Knses 

Cost  ok  Timk  in  Composing-Room 
F.    Co.sT  OK  I'ii;ci:-\VoKK  

Cost  (ji'  Wokk  on  Cyi.i.m>i;k  PRESSES  . 
//.   Cost  of  Work  on  Joh  1'ki.ssi;s  . 


I'AGK. 

22  23 
26 
28 
30 
30 
3+ 
34 
34 


Mkasiring  1)1  i'Ks  •      .  29 

Paid  Jobs    37 

Legal  Blanks   3« 

Monthly  Stathmknt  ok  Loss  or  Cain    ....  42 

Inventory  Books    42 

Notes  43  +r, 

Samples  and  Prices  47  -74 


THE  COST  OF  PRINTING. 


In  solving  the  cost  of  printing  a  complete  system 
should  be  adopted,  and  a  thorough  knowledge  of  book- 
keeping is  essential.  The  object  in  publishing  this 
book  is  to  explain,  by  the  use  of  fonns  and  tables 
herein  shown,  how  to  conduct  the  bwrisess  of  a  r^;ular 
book  and  job  ininting  establishment,  show  actual  time 
of  producing  work,  the  cost  of  production  and  operat- 
ing expenses,  and  furnish  uniform  and  just  prices. 
The  forms  shown,  and  the  system  of  bookkeeping,  have 
been  in  constant  use  by  the  author  for  more  than  ten 
years,  though  supplemented  and  improved  from  time  to 
time,  as  his  experience  and  the  retfuirements  of  business 
have  dictated.  The  results  arrived  at  are,  therefore,  not 
imaginiaiy  or  theoretical,  but  are  copied  firom  actual  work 
and  Ttgnlar  transactions. 

It  is  not  intended  to  famish  prices  applicable  to  all 
locations  and  conditions,  but  to  furnish  a  complete  sjrstem 
by  which  any  employing  pcuiter  may  conduct  his  tnmness, 


and  practically  demonstrate  the  cost  of  work,  making  such 
modifications  or  changes  in  the  system  as  in  his  judgment 
the  conditions  and  location  of  his  business  demand. 

.  THE  JOB  BOOK. 

Form  2  shows  the  job  book  in  whid^  all  ofdeis 
should  be  entered.  The  book  should  be  demy  siase 
(10>^xl6  inches),  about  285  leaves.    The  first  235 

leaves  should  contain  twenty  numbers  to  each  folio  page, 

numbered  1  to  4700.  The  next  thirty  leaves,  ten  numbers 
to  folio  page,  numbered  4701  to  5000.  The  next  job 
book  should  begin  with  5001.  The  last  twenty  leaves 
should  be  ruled  similar  to  the  journal  (Form  15),  and 
paged  from  one  up.  The  job  book  proper  need  not  be 
paged. 

All  particulars  of  the  work  are  written  in  the  job 
book,  and  all  items  of  expense,  stock,  cost  and  time  on 
each  job  charged  to  its  number.   The  date,  number  and 


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JOB  BOOK. 


No. 


Pkicb 


Hat-      3         36T44'  Samuel  Rogers  Implement  Co. 


5000  CAtahgata 


$9  6  4 


MTSS  Maxwell  &  Johnson 


One  Reee^  Book 


8  76 


MT46  J.  B.  WSkoix 


2000         Letter  Heads 


9 


mU7  B.  M.  Barker  &  Co. 


700  Postal  Cards  and  Print 


8  75 


M748  W.  S.  Waiiams 


1000  Circulars 


6  76 


F.  W.  BALTES  AND  COMPANY. 


>^  ClMUsed 


22  49 


18  46 


46 


47 


Stock  ^ 

64Itam.S5x88  eOS.ScC.CnamBook  B.P.Co, 
1275SbeeU  20x26  66  Oraake  Cover  B. P.Co. 

6x9  —  168  Pases  and  Cover 

136  Sheeta  24  Weaihek  F&Bo 


Cost  Time  Time  No 

Stock  Comp.       Changes  Impressions 


Cotmt 


Time 
Presswork. 


189 
14 


101b.  French  Linen  Cream  Laid 


3yix5yi  P.c. 
260  Sbeeta  24  OpaHm  FoHo 


3 


265 
65  4 
22 
42 
1 

95 


80 


(O 

15  10 


(Pro  >f-ra.) 


40 


30 


15 


■p.) 


61 


50 


2  0  0  61 


3  5  0 


200  143  20 


345 


700 


Rbmakks 

M.  A  D.  Bind  (Sewed— Ffys 

Pasted  to  Cow)  $100 
50-cent  Ink— 24  lb*.  Cartage  $2.8:i 
N.  P.  PMeht  WaOa  Waila.  Waab. 

A.  &  L.  Bind.    %  Roan.  Pat. 

No.1-1250  2t.  $2.00 
C.  O.  D.  $5.00 


2  10     Express  La  Grande,  Or. 


Blue  Black  lak.   10  Pads 


20 


50 


30 


Purple 


THB  COST  OF  I^RINTING. 
^  Mo.  .  «?.?:*».„_  4. 


BINDERY  TAO. 
raiGB  TBB  TAG  AND  RSTURH  WITH  WORK. 


.189 


4. 


 jfw    _  MlsJ.?.'..  

F.  W.  Baltes  and  Co., 

TO  H.  Jc  D.  Book  Mfg.  Co.,  dr 


WANTED: 


Maj  19 


5000  Cmtrnhgaet 


€x  9      1€8  pagjBs  and  cover 
 Sew  and  paste  §jrs  to  cover 


Sewl  £rst  SO  eopies—Ruat 


COMPOSITOR'S  DAILY  TIME  TAG. 

DAILY  TIME 


TO  BE  RETURNED  TO 
EACH  EVENING 


Date  MmJl  189.L 


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36699 

8 

30 

5 

36711 

8 

35 

15 

36712 

8 

50 

20 

567/7 

9 

10 

30 

Dist.  ; 

9 

40 

1 

10 

36757 

,0 

50 

1 

36759 

11 

50 

10 

1 

36740 
36744 

2 
3 

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1 

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2 

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2 

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30 

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8 

'I 

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TottU  Homn  Worked-^ 


Bame* 


tfS''  Full  lime  is  wanted  on  composition. 
49"  Alterations  are  changes  from  copy  only, 
•ot  pot  down  dktolbtkw  ndoB  yon 


Compositor 


lO 


THB    COST   OF  Jr'liINTi:SG. 


price  only  are  carried  to  the  ledger  wben  the  vrork  is 
c(nnpletsed.  The  i»ioes  of  all  work  are  made  in  the  job 
book,  and  the  totals,  when  footed  and  carried  forward, 
show  the  total  amount  of  printing  received,  and  must 
balance  with  printing  account  in  the  journal,  thus  proving, 
without  doubt,  that  no  work  can  pass  through  the  office 
without  being  charged  or  paid  for. 

In  the  first  part  of  the  job  book  are  entered  all  jobs, 
except  those  done  by  piece-work,  or  which  cannot  be 
completed  or  priced  within  five  or  six  days.  These  larger 
jobs  are  entered  in  the  latter  part  of  the  job  bode  cmitain- 
ing  ten  numbers  to  folio  page.  This  admits  of  the  first 
or  main  part  of  the  job  book  being  footed  and  carried 
fcnrward  as  rapidly  as  work  is  priced  so  that  a  trial  balance 
may  be  taken  once  a  week,  which  should  correspond  with 
work  charged,  and  should  be  in  the  following  form  : 

May  6— Total  of  Job  Book  to  No.  46777,  charged  .   $  34,427.50 
Add  duuieed  after  No.  46777    1,140.75 

Ibtal  dbaiced  $  35,568.25 


Printing  account  as  per  Journal  $  35,4-60.25 

Paid  Jol>s  in  Day  Book   10«.00 

Total  I  36,568.25 


The  last  twenty  folio  pages  of  the  job  book  may  be 
used  for  entering  daily  time  and  cost  large  work  during 
its  pn^^ress,  and  for  smnmarizing  any  particular  class  of 
work. 

THE  JOB  TAG. 

On  receipt  of  an  order,  the  instructions  are  fully  written 
on  the  jol)  tag.  The  entry  is  then  made  in  the  job  book, 
and  the  number  placed  on  the  tag. 

The  upper  and  lower  parts  are  divided  by  a  perfora- 
tion, and  are  detached  after  the  entry  is  made  in  the  job 
book.  The  upper  half  conteins  all  instructions  for  the 
woric  to  be  d<Mie  in  the  compoang-room,  and  is  attached 
to  the  copy  and  sent  to  the  foreman,  under  whose  direc- 
tion the  work  is  executed.  On  completion  of  the  work 
the  copy  is  folded  the  size  of  the  tag  (5'2  x8^^  inches  ), 
attached  thereto,  and  returned  to  the  counting-room,  with 
a  sample  of  the  printed  work,  on  which  the  job  number 
is  written. 

The  lower  part  of  the  job  tag  contains  instructions  for 
the  stock,  pressman,  binding  and  delivery.  If  a  proof  of 
the  work  is  to  be  submitted  this  tag  is  kept  in  the  oflSce 
until  the  fttoof  has  been  approved  and  returned.  The  tag 
is  then  sent  to  the  stockman,  who  gets  out  the  stock 
according  to  instructions,  and  fcNrwards  the  same  witii  the 


THB   COST   O-F  I'RINTING, 


TOTAL  TIME  ON  JOB  IN  COMPOSINO-ROOM. 
Job  No.  3«744. 


ComctioiM 

AitentioM 

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reading 

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3 

3 

6 

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29 

30 

3 

4 

26  40 

3 

5 

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1 

4 

4 

16  10 

30 

1 

2 

4 

24 

3 

6 

3 

9 

6 

i 

-t  ^ 

10 

1 

22 

42 

ti        1  ii 

It 

TOTAL  DAILY  TIME  IN  COMPOSINQ-ROOM. 
WxKK  BRimrG  May  16. 


OoaipMi- 

OomettoM 

AltMratioM 

Praof- 
readlnx 

Make-up 

H 

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H 

m 

R 

M 

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m 

■ 

u 

May  11  

31 

8 

11 

12 

14 

May  12  j 

i 

4 

4 

9 

13 

13 

May  13 

30 

5 

40 

12 

9 

30 

11 

40 

May  14 . 

29 

9 

30 

10 

a 

36 

38 

3 

10 

9 

20 

10 

10 

20 

34 

15 

14 

15 

8 

15 

22 

Total  Tiwu 

Charge 

Pieee-vDork 

196 

15 

12 
6 

50 
25 

21 

20 

65 

65 

45 
45 

62 
56 

45 
30 

89 

15 

Net  Job  Rm 

1 

196 

15 

1 

6 

25 

21 

20 

6 

U 

89 

15 

Now— Itisnotnecewary  tohave  separate  printed  tags  for 
the  oomiKMitar'a  daily  time  tags,  Form  4,  may  be  used. 


19 


THB  COST  OF  FRINTING, 


tag  to  the  pressroom,  where  the  presswork  is  executed 
according  to  instrttctions  on  the  tag,  and  und«-  the  direc- 
tion of  the  foreman  d  the  composing-room.  The  first 
fliieet  piUkd  §or  positkm  and  maqpm  is  sent  to  the  foreman 
for  approval.  The  form  is  then  made  ready  and  a  per- 
fect sheet  sent  to  the  foreman  for  his  final  O.  K.  When 
the  presswork  has  been  completed  and  the  work  is  ready 
to  pick  up,  it  is  taken  to  the  packing-room,  accompanied 
by  the  tag,  where  it  is  inspected  and  delivered  according 
to  instructions.  A  receipt  is  taken  for  the  work,  and  the 
date  of  delivery  and  number  of  receipt  book  are  placed  on 
the  tag,  which  is  then  returned  to  the  counting-room  to 
be  charged.  If  the  work  is  forwarded  to  the  bindery 
instmctions  are  written  <m  the  bindery  tag  (Ponn  3), 
and  the  work  is  not  charged  nntil  it  has  been  ccmiideted 
and  ddivered. 

RUNG  JOBS. 

Printed  samples  of  work  are  filed  in  indexed  filing 
cases,  which  should  be  properly  marked  and  numbered 
consecutively.    Bach  case  will  hold  from  300  to  500  jobs, 

and  samples  may  be  quickly  found  by  reference  to  the 
account  of  the  customer  in  the  ledger,  which  contains  the 
date,  number  and  price.  The  job  book  should  be  referred 
to  for  full  particulars  required  to  duplicate  any  job.  Books 


and  pamphlets  are  not  filed  in  these  cases,  but  in  a  suitably 
arranged  bookcase  or  on  shelves.  Neither  is  poster  work 
or  other  bulky  samples  filed  in  the  cases,  but  folded  and 
tied  in  packages,  fmiperly  marked,  and  placed  in  drawers 
or  on  shelves.  The  job  numbers  should  be  written  on  all 
samples  of  work. 

One  hundred  cases  will  last  a  long  time,  and  when 
filled  the  indexes  may  be  removed  from  the  first  and  the 
cases  used  again.  The  indexes  removed  should  be  tied 
and  properly  marked. 

Copy  or  manuscript,  with  composing-room  tags  attached, 
should  be  tied  in  packages  of  fifty  each  and  filed  in  regular 
order  on  shelves  or  in  boxes.  These  are  seldom  referred 
to  and  may  be  destroyed  after  a  few  yean.  Copy  whidi 
is  too  bulky  to  be  filed  with  job  tags  may  be  rolled  in 
wrai^iers,  the  job  number  written  thereon,  and  placed  in 
boxes,  on  die  outside  of  which  should  be  written  the 
amunaicing  and  ending  dates. 

MAKING  OUT  JOB  TAGS. 

No.  36744  shows  job  tag  made  out  for  a  book  to  be 
trimmed  6x9  inches,  and  sewed  or  stitched  tlirougli  the 
center.  The  width  of  the  leaf  is  36  picas,  and  the  measure 
24  picas  ;  this  leaves  12  picas  to  go  between  the  pages  in 


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9mm  13 -TIME  BOOK. 


LABOR  WEEK  ENDING  SATURDAY,  June  14,  1893. 


H'dhoa 


No.  Hours  Worked 
S    M  T  W  T  F  S 

8  9  9  9  9  8  52  45 

9  9  9  9  9  8  53  35 
9  9  9  6  9  8    50  35 

9  9  9  9  9  8    53  35 


Jsmesaa 


Totmb 


Kate 

per 

Total      Hour     S    M  T  W  T  PS 


Na  HOon  Orertime  Rate 

per 

Total  Hoar 


No.  Sms 
OotporiUoa 


Rate 

per  Ami.  Due 
1000 


8  5  7  0  45 
2  2  4  4  0  " 


1  2 


1  1 


1  3 


9  6  0 


8  3  0 


7  6  0 


$2  3 

1.8 
1  7 
18 
3 
1  0 


6 


4  0 

5  5 
5  0 
5  5 
8  5 

1  0 
8  5 
3  0 

2  0 


6  £»  5  6  0 


$10  9\3  0 


Fay 


No. 

7  6 
7  7 
7  8 

7  9 

8  0 
8  1 
8  2 
8  3 
8  4 


COMPOSITION. 


No.  4S73B 
Omileyn  1-7 

Plem  92 


*7746 
1-11  —Att 


SO 


Ditto 
Moap.  40 


8 


6 


2  9 


8  7  0 


7  6  0 


4  3  0 


2  4  0 


2  2 


3  0  0       3  1 


4  4  0 


2  0  0 


4  0  0 


8  8  0 


9  2  0 


8 


7  0  0 


6  4  0 


3  4  0 


17 


THB  COST  01»  PRINTING. 

FORM  B  —  (Use  Pressman's  Tag.) 


PRESSMAN'S  DAILY  TIME  TAG. 
DAIL.V  XIIS/IE  TAG 


TO^E RETURNED  TO  FOREMAN 


Bate  Ml?9.J.i. 


.189:. 


ratal  Mmmn  Worked  ? 


1 

Cmmp- 
M 

■|  a 

1  Oottrell 

1  s 

iCottreU 

5578 

4 

Opdmw 

S 

Habar 

JoMmtb 

Time 

1 

i 

IMPM 

BSSIO 

MS. 

■ 

■ 

JC7J8 

1080 

1 

30 

mn 

Hake- 

45 

M799 

JC7V 

2 

700 

1 

1400 

1 

30 

9am 

1 

15 

1 

r«tab„  ... 

too 

700  , 

1 

1400  , 

1 

loeo 

9 

 Pressman. 


TOTAL  TIME  ON  JOB  IN  PRESSROOM. 
Job  No.  36744. 


DATE. 


May  8  . 

May  9. . . 

May  11. . . 

May  13.  .  . 

May  14  . . 

May  15.. . 

May  16... 
May  17. . . 
May  19. . . 
MagiO... 
Mat  21... 
Mag  22. . . 
Mai/I^... 


4t 

9 

Cottrell 
«09a 

3 

OottreU 

SS78 

4 

Optimui 

S 

1  Hober 

ffig. 

TtaM 

IMPSt 

BSSIO 

NS. 

■ 

u 

Make- 

80 

Ready 

1 

9 

5100 

1 

5 

M.  R. 

t 

5 

SO 

51(10 

t 

5 

uo 

M.  R. 

1  3 

\  ^ 

6100 

6 

M.  R. 

;  u 

7 

6100 

h 

6 

M.  R. 

6 

6 

so 

6100 

6 

6 

M.  R. 

e 

7 

6100 

6 

7 

M.  R. 

7 

8 

6m 

7 

7 

M.  R. 

8 

8 

so 

5100 

a 

S 

M.  R. 

9 

7 

5100 

9 

6 

M.  R. 

i  10 

7 

5100 

10 

5 

0 

M.  R. 

11 

e 

6100 

11 

5 

MM 

Cover 

7 

so 

sm 

1 

1. 

tSflOO 

us 

J0 

sa 


THB  COST  OF  I>RINTING. 


the  form,  making  a  uniform  margin  of  one  inch  on  each 
side  of  the  printed  matter.  The  length  of  the  leaf  is  54 
picas  and,  therefore,  the  length  of  the  printed  matter 
should  be  fixna  42  to  44  picas,  depending  on  whether  the 
page  has  a  full  running-title  or  folio  <Hily,  but  in  all 
cases  the  length  of  the  page  should  measure  fixun  the 
ui^per  face  of  the  folio  or  running-title  to  the  bottom 
of  the  last  printed  line  on  a  full  pi^e,  and  not  indude 
foot  slugs  and  other  invisible  parts.  If  the  printed  page  is 
44  picas  long  and  has  a  folio  or  page-figure  only  at  the 
head,  then  the  furniture  between  the  heads  of  pages 
should  be  11  picas,  which  would  leave  the  book,  when 
trimmed,  with  a  uniform  margin  around  the  printed  matter. 
The  folio  would  appear  in  the  margin.  If  a  running-title, 
then  the  top  margin  should  be  calculated  finmi  the  rule  or 
white  i^aoe  under  the  line. 

Margins  may  be  varied  according  to  taste,  but  it  will  be 
found  that  they  can  be  made  with  more  uniformity  and 
much  quicker  by  the  above  method,  than  by  the  old 
fashioned  way  of  using  a  sheet  of  book  paper  folded.  A 
glance  at  nine  out  of  ten  printed  books  will  show  few  with 
proper  margins.  If  a  book  is  to  be  side-stitched,  one  or 
two  picas  additional  should  be  placed  in  the  center  or 
inner  margin. 


No.  36745  shows  a  job  tag  made  out  for  a  receipt 
book,  five-to-leaf,  the  margin  being  calculated  in  the  same 
way  as  described  in  No.  36744.  The  same  form  of  job 
tag  is  used  for  all  kinds  of  printing. 

The  lower  half  shows  how  full  instructions  for  stock, 
presswork,  binding  and  ddivery  should  be  written,  and 
allows  for  extra  sdieets  of  stock  for  spoilage  and  waste. 

THE  BINDERY  TAG. 

Form  3  shows  a  simple  form  of  bindery  tag  which 
accompanies  all  work  to  the  bindery  for  ruling  or  binding. 
It  is  returned  with  the  work,  when  ccnnpleted,  with  the 
price.  Any  ordinary  book  will  serve  as  a  record  of  work 
in  the  Inndery.  The  entries  are  nvmbered  consecutively, 
and  show  the  date,  bindery  number,  job  number  and  pice. 
The  work  is  checked  off"  when  returned,  and  the  price 
posted  to  the  proper  number  in  the  job  bo(A:. 

COMPOSITOR'S  DAILY  TIME  TAG. 

Form  4  shows  daily  time  tag  used  by  each  workman  in 

the  composing-room,  and  must  show  the  job  number,  time 
began,  and  time  worked  under  the  proper  heading,  and  the 
footings  must  correspond  with  the  total  number  of  hours 


* 


lOTAL  DAILY  TIME  IN  PRESSROOM. 
WsxK  Bwmxo  May  16. 


r«B   COST   OJP  PRINTING, 

11. 


CmiNDERS 

JOB  PRESSES 

DATS 

Houn 

Bom 

Hours 

Mi 

ror 

Wotted 

For 

Ihy  11 

17 

20 

24 

25 

16 

20 

21 

25 

Masf  I  S  , 

15 

20 

22 

25 

Maf  14 

19 

20 

19 

23 

Mav  15 

'  20 

22 

27 

25 

Maj  16 

15 

20 

26 

26 

Mdi  

102 

122 

139 

148 

DAILY  KBQISTER  OP  COUnTTERS. 

MttM  5 


.189- 


Cottrill.tian 

Oo«NB,aa» 

Optimus 

ma 

191 

801 

937 

844 

SJ3 

546 

117 

512 

393 

900 

643 

800 

440 

844 

513 

540 

940 

508 

400 

2 

548 

1 

497 

5 

177 

3 

993 

2 

548 

1 

497 

5 

m 

3 

993 

FOREMAN'S  DAILY  PRESS  RECORD. 
C  Y  l_l  IM  D  E:  R3   .^'^y J.  189..L... 


Ob 

Off 

Now 

NAn 

1 

a 

3 

4 

s 

890 

48559 

Portland  Lammdry  

7500 

11 

3 

48687 

JET.  B.  Emerp  A  Co.... 

770 

8  15 

3  30 

48683 

4000 

9 

3 

48667 

City  Water  Works  

3 

48675 

Independent  Club  

4100 

4 

530 

48677 

K.of  P.  

600 

430 

5  45 

48690 

300 

5 

48684 

M.  8.  Watteer  

760 

la. 


FORM  TAO. 


This  Form  JTo.  

For  Preos  Jfo,  


Blue  Poster 


Ink 


0.  K.^     '^'^^  Sheela 


jFor.„  .^t„-|?:J?*!!*?l„*..'?!?:.. 
Wanted    


90 


THB  COST  OB  I^RINTING, 


worked  or  to  be  paid  for.  The  time  tags  of  foreman  and 
assistant  will  probably  not  show  full  time  worked,  since 
the  time  reading  proof  on  small  jobs,  locking-up  and 
superintending  can  not  be  calculated,  except  on  large 
work,  or  where  more  than  five  or  ten  minutes  are  consumed. 
Time  tags  are  turned  in  to  the  counting-ro<mi  at  the 
close  of  each  day's  work,  and  the  next  morning  the  time 
is  posted  ftom  these  tags  direct  to  the  proper  numbers  in 
the  job  book  on  all  smaU  jobs.  If  the  job  contains  piece- 
work, or,  if  it  is  a  large  job,  the  time  should  be  posted 
to  a  separate  time  tag  daily  as  shown  by  Form  5.  When 
fhe  work  has  been  completed,  the  total  time  should  be 
entered  in  the  job  book,  charged  to  the  proper  job  number. 

The  workmen  in  the  composing-room  are  credited 
daily  in  the  time  book  with  time  worked.  The  total  time 
worked,  under  each  heading,  is  then  entered  daily  on  a 
tag  of  the  same  kind  used  by  compositors,  as  shown  by 
Form  6,  and  at  the  end  of  each  week  posted  to  the  sum- 
mary book  (Table  A). 

The  workmens'  time  tags  furnish  the  foundation  for  the 
cost  of  printing.  On  these  tags  all  time  paid  for  is 
aocoaated  far,  and  charged  directly  against  the  jobs 
worked  on.  The  compositor  must  enter  time  began  on 
eadi  job,  or  on  distributioii,  and  cannot,  therefore,  lose  or 


make  up  time,  or  charge  more  than  actual  time  on  distri- 
bution without  re-writing  his  time,  which  can  be  easily 
detected.  This  can  be  obviated  by  furnishing  each  work- 
man daily  with  but  one  time  tag,  and  by  having  them 
numbered. 

The  time  of  proof-reading  and  make-up  on  piece-work 
is  posted  to  a  separate  tag  daily  from  the  workmens* 
time  tags,  and  the  total  thereof  deducted  from  the  total 
time  worked  in  the  composing-room  at  the  end  of  each 
week,  thereby  becoming  a  direct  charge  against  piece-work, 
as  shown  in  Table  A.  There  are,  also,  slight  charges 
against  piece-work  for  correction  of  errors  overlooked  in 
first  proof.  Alterations  on  piece-work  arc  not  charged 
against  this  department  since  they  must  be  paid  for  the 
same  as  any  other  time-work  by  each  job. 

PRESSMENS*  DAILY  TIME  TAO. 

Form  7  shows  daily  time  tag  used  by  pressmen  and 
feeders.  These  tags  show  number  of  impressions  and  time 
worked  on  each  job,  and  the  presses  on  which  the  work  was 
done.  The  number  of  impressions  and  time  is  posted  to 
the  pfop»  number  in  job  book  on  all  small  jobs,  and  to  a 
separate  tag,  as  shown  by  Form  8,  on  all  long  jobs.  The 
workmen  are  credited  in  the  time  book  with  the  time  due 


TABLE  A. 


THIS   COST   OF  PRINTING. 


WEEKLY  SUMMARY 


«  KEK  EXDLNG. 


Fob  W  ABO  

April  8  

April  15  

April  22  , 

April  29  

M«y  6  

May  13  

May  20  

May  27  

June  3  

June  10  

June  17  

Jnne  24  

July  1  

IMfcr  At  Weeks. 


Ttmu. 


Jcm  worn  ma. 


640,116 
11,784 
9,930 

21,640 

30,550 
20,600 

21,420 
30,440 
20,770 
34,390 


841,640 


Composi- 
tion. 

CoRMttoML 

AttentioBB. 

Proof- 

Make-up. 

Diatribv- 
tkm. 

5,090 

181 

426 

280 

390 

3,868 

219 

14 

14 

6 

13 

112 

193 

8 

H 

2 

16 

110 

219 

6 

6 

4 

6 

108 

220 

2 

6 

1 

3 

93 

307 

6 

16 

3 

10 

114 

176 

5 

17 

7 

8 

69 

251 

16 

16 

12 

22 

121 

218 

12 

16 

5 

26 

96 

173 

6 

18 

12 

21 

82 

331 

11 

30 

14 

24 

145 

201 

21 

16 

17 

21 

116 

234 

6 

28 

15 

20 

150 

230 

9 

30 

13 

10 

192 

7.962 

303 

647 

361 

608 

5,376 

Correctious. 


76 
1 


3 
6 
4 

8 
12 

11 
9 
8 
7 


145 


550 
62 
68 
54 
65 
33 
106 
146 
176 
123 
154 
175 
148 
94 


1,933 


464 
30 
29 
42 
43 
7 
57 
101 
102 
82 
120 
140 
86 
90 


1,393 


THB  COST  OF  PRINTING, 


OP  LABOR. 


AaHMtMd. 

pncn-woBK. 

Mm  nmam. 

MiftrVoa- 

ProdQCtfTe 

i 

lAbor. 

Total  Paid  for 

KnaSet. 

ABMont  Paid. 

Horn 

Houra  Paid. 

Amoant  Paid. 

f4i687  20 

2.550,564 

11.146  75 

2,286 

2,948 

1  983  10 

3,551 

4,114 

1  926  00 

f3,769  80 

111,461  85 

183  20 

211.846 

96  86 

157 

174 

50  50 

160 

164 

31  06 

144  00 

604  10 

184  40 

257,084 

116  00 

186 

208 

63  30 

200 

226 

47  40 

146  25 

557  35 

174  00 

279.640 

126  85 

122 

148 

47  00 

159 

187 

83  70 

144  00 

525  55 

163  50 

274,590 

123  50 

71 

118 

89  00 

121 

148 

28  00 

144  00 

406  00 

163  60 

132,851 

60  19 

81 

119 

39  00 

104 

119 

23  00 

144  00 

429  69 

176  30 

402.515 

181  10 

102 

122 

41  00 

139 

146 

28  80 

145  00 

572  20 

272  75 

692.426 

266  55 

122 

166 

50  66  . 

187 

199 

33  85 

146  00 

768  80 

271  70 

765,087 

845  06 

182 

217 

60  15 

138 

177 

46  75 

146  00 

868  65 

216  00 

687.960 

264  45 

151 

181 

51  75 

131 

147 

33  60  ' 

141  50 

707  20 

816  40 

685,581 

308  56 

121 

182 

60  60 

137 

183 

33  20 

145  00 

863  75 

282  80 

804,988 

362  25 

115 

152 

60  00 

126 

145 

29  60 

145  00 

869  65 

278  70 

546,688 

246  90 

157 

200 

56  00 

128 

154 

30  20 

146  50 

757  30 

264  25 

864.863 

168  95 

115 

174 

52  20 

144 

173 

33  85 

145  00 

659  25 

17,584  70  il  8,456,533  I  |3,805  44  11  3,967    1    5,110        11,644  25   ij   5,365    I     6,284  I    |1,358  90  ji    $5,650  05      |20,043  34 


98 


FOKM  14— DAY  BOOK. 


Tuesday,  June  189^. 


DR. 


CR. 


J.  M.  Tkateher  &  Co. 


H'jD.  Hilmbard 


SL  H,  Morrow 


St  ShutosB 


B.  K.  Wmie  &  Co, 


M  4< 


J.  M.  Hatt 


H.  E.  Rogers 


46770 

46737 


46740 

46745 


46722 

46723 
46744 


46747 


$12  75 

3 


1  4 

2  75 


1   1  50 

1  3 
1  7 


8  73 
$  8   2  75 


6'  S 


2  2 


1  3 


7  3 


3A 


i 


Taid  Jobs— July,  189^- 

Dk.  CR. 


1 

W.  N.  Auvitt 

47640 

$ 

3 

3 

Johnson  &  Bradley 

47594 

4 

75 

A.  H.  Williams 

47583 

1  1 

M.  K  Potter  • 

47580 

8 

5 

W.  H.  Harrigan 

47638 

6 

50 

6 

B.  B.  Wordea 

47644 

1  8 

7 

M.  S.  LMim 

47628 

4 

25 

V.  A.  Parrish 

47682 

3 

75 

8 

R.  S.  TraUii^ftr 

47694 

2 

9 

D,  B.  BaUen 

47704 

4 

11 

H.  W.  Catton  &  Co. 

47710 

r, 

« 

$ 

7  1 

L'5 

96 


THB  COST  OF  PRINTING. 


TAMLB  B. 


MflrnniLY  KBIHSTER  OF  OOUTfllNa  MACHINES  ON  CYLINDER  PRESSES. 


1 

9 

S 

4 

6 

Total  on 
,  Cylindm. 

Total  mm 
Job  Pimm 

Jane  3  

444^572 

866,687 

526.061 

297,133 

150,733 

J«iy  1  

511.650 

888.588 

566.692 

318.742 

209.294 

210.880 

313,780 

541.908 

911,727 

598,911 

369,325 

263,672 

180^577 

328,277 

September  2  

577,189 

921.456 

637,962 

896,092 

284.685 

141,841 

191.670 

October  1  

619.889 

923.601 

640,612 

4161011 

308,559 

91,278 

308,805 

November  4  

645.608 

946,700 

675,137 

433,694 

329,724 

121,191 

890^485 

December  2  

700,574 

956,102 

700,844 

443,740 

344^596 

116,003 

368,260 

Naifl^RMiatis  

256,002 

90.515 

174.783 

140,607  j 

193,863  j 

861,770  , 

1,697.295 

SB 


THB   COST  OI^  rRINTING, 


them,  and  the  total  time  is  posted  daily  from  their  tags  to 
a  similar  tag,  as  shown  by  Form  9.  It  is  not  necessary  to 
have  separate  tags  for  this  purpose,  as  the  time  tags  used 
by  the  pressmen  will  ser\'e  both  Forms  8  and  9.  At  the 
end  of  each  week  the  totals  of  Form  9  ue  posted  to  the 
summary  book  (  Table  A ). 

DAILY  RBQISTER  OP  COUNTINQ  MACHINES. 

Form  10  shows  the  daily  register  of  counting  machines 
on  cylinder  presses.  Each  cylinder  press  should  be  pro- 
vided with  a  counting  machine,  which  will  show  the  com- 
menciug  and  closing  numbers  and  total  number  of  impres- 
sions printed  on  each  press  daily.  The  total  number  of 
impressions  printed  oa  each  press  daily,  as  shown  by 
pressmens'  and  feeders'  time  tags,  dionld  correspond  with 
the  total  number  of  impressimis  printed  on  eadi  pnsB  tat 
shown  by  the  register  of  counting  machines.  The  count- 
ing machines  should  not  be  turned  backward,  and  the 
feeder  should  write  the  beginning  and  ending  numbers  for 
each  run  on  the  back  of  his  time  tag.  The  tag  showing 
the  register  of  counting  machines  is  handed  to  the  office 
by  the  foreman  of  pressroom  daily,  with  the  time  tags  in 
his  department.  The  job  presses,  having  no  counting 
machines,  the  impressioiis  printed  are  talcen  frmn  the  stock 


tags  and  the  totals  entered  on  the  register  tag  and  carried 
forward  daily.  At  the  close  of  bu^ness  each  month  the 
numbers  shown  by  the  counting  machines  are  posted  to 
the  summary  book  (Table  B  ),  showing  the  beginning  and 

ending  numbers  by  months  and  the  total  number  of  impres- 
sions printed  on  cylinders.  The  total  number  of  impres- 
sions printed  on  job  presses  are  also  entered. 

FOREMAN'S  DAILY  PRESS  RECORD. 

Form  11  shows  form  of  foreman's  daily  press  record. 
Every  form  which  goes  to  the  pressroom  is  accompanied 
by  a  form  tag  (Form  12)  on  which  is  written  the  job 
number,  number  of  press,  stock  and  inks  to  be  used. 
The  pers(m  receiving  the  form  takes  it  to  the  press 
diieded,  removes  the  form  tag  and  procures  the  stock 
Scorn,  the  stockman,  which  is  in  readiness.  The  press- 
man tiien  executes  the  work  according  to  the  lower 
half  of  the  job  tag,  which  accompanies  the  stock,  and 
under  the  supervision  of  the  foreman  of  the  cmnposing- 
room.  The  cylinder  presses  are  numbered  from  one 
upward,  and  the  job  presses  in  the  same  manner.  The 
foreman  of  the  composing-room  has  entire  charge  of  all 
work  which  comes  to  his  department,  and  he  directs  on 
which  press  the  wcnk  shall  go,  knowing  what  follows,  and 


THB   COST   OI*  PRINTING. 


TABLE  C. 


MONTHLY  SUMMARY  OF  PRESS  RECORDS— CYUNDBRS. 


June  3. 


5,000 
5,000 
10,000 
5,  GOG 
5.000 

5,000 
9,000 
6.000 
5,000 

5,000 

6,000 
5,000 


7,000 
7,000 
7,000 
12,000 


9.000 


8 


7,000 
5,000 


7.000  21,000 


6,000 


fll^OOO 


5,000 
6,000 


13,500 
21,000 


10,000 
5,000 
5.000 

10,000 


Total 
Twinwliii 


231,092 


210,880  200 

180,177 
143,341 


for  job 


H  kept  in  tbe  aame  maoncr. 


88 


THB   COST  OF  PRINTING. 


can  infiwin  tbe  foreman  of  the  presses  in  advance  what 
work  may  be  expected,  the  grade  of  ink  and  other  particii- 
btfS.    When  a  fonn  tag  is  written  an  entry  is  made  on  the 
foreman's  press  record,  showing  what  press  the  form  is 
intended  for  by  writing  under  the  proper  press  number  the 
number  of  impressions,  and  opposite  that  the  job  number 
and  name  of  customer.    The  pressman  sends  to  the  fore- 
man the  first  press-proof  for  position  and  examination, 
before  making  ready.    The  "  time  on  "  is  then  entered  by 
the  foreman  on  his  press  record,  the  proof  is  examined,  and 
if  there  are  no  changes  it  is  O.  K.'d  for  make-ready. 
When  this  has  been  done  a  perfect  sheet  is  sent  to  the 
foreman,  who  gives  his  final  O.  K.  in  writing  thereon,  and 
the  presswork  proceeds,  the  foreman  retaining  a  perfect 
printed  sheet  for  filing  in  the  office,  which  accompanies  the 
job  tag  and  copy  to  that  department,  and  which  are  filed 
as  described  in  a  former  part  of  this  book.    If  the  work 
being  printed  is  a  book  job,  the  printed  signatures  are 
sent  by  the  foreman  to  the  office  daily  to  be  filed,  and 
the  price  entered  in  the  last  part  of  the  job  book  as 
described,  or  in  a  book  provided  for  that  purpose. 

When  the  form  is  returned  to  the  composing-room,  on 
completion  of  the  presswork,  the  "  time  ofiF"  is  entered  by 
the  foreman.    He  knows  at  all  times  what  is  being  done  in 


the  pressroom  and  can  anticipate  future  work  and  keep  the 
presses  moving.  At  the  close  of  work  each  day  the  unfin- 
ished work  is  copied  to  sheets  for  the  next  day.  These 
press  records  are  intended  only  for  the  convenience  of  the 
foreman,  but  at  the  close  of  work  each  day  they  arc  handed 
to  the  office  and  serve  to  show  what  is  being  done,  and 
also  furnish  important  data  for  the  summary  bo<*,  as 
shown  byTable  C  There  may  be  oppomtkm  in  inaugu- 
rating this  system  of  having  the  foreman  of  the  compos- 
ing-room direct  the  work  on  the  presses,  but  after  a  fair 
trial  it  will  be  found  to  be  of  considerable  assistance  to 
pressmen,  saving  wash-ups  and  doing  much  to  facilitate 
work. 

MEASURING  DUPES. 

All  dupes  are  measured,  whether  the  matter  is  set  on 
time  or  by  piece-work. 

The  dupes  are  taken  in  the  ordinary  way,  and  are  not 
cut  and  pasted.  Each  job  is  kept  separate,  and  the  nuidber 
of  the  galley,  job  number  and  date  written  on  the  head  of 
each  dupe.  Each  job  is  measured  separately,  and  the  com- 
positor is  credited  in  the  time  book  with  the  number  of 
ems  set  Each  job  number  has  a  column  in  the  time 
book,  showing  job  number,  number  of  galleys  meas- 
ured, width  of  measures,  number  of  ems  of  each  siie  type, 

08 


TNB   COST  OP  PRINTING, 


srATCMemr  op  waobs  Am  expenses. 

Wages: 

Time  m  Conqwamg-room  |7,584  70 

Piece-wvMk     3,805  +4 

Cylinder  presses   1,644  25 

Job  presses   1,358  90   |14,393  29 


TABLE  e. 


Mm-PMmmxvs  Labor  |5,6S0  05 

f^OnotAL  EXPENSK  |4,115  04    I  9,765  09 

Job  department  40  per  cent.$3,906  03 

 10   "     "       976  61 

 20         "    1,953  02 

Job  presses  20    "     "     1,953  02 

Mercliandise   10   "     "       976  61  |  9,765  09 


OF  PI.AHT  12.000  00 

OH  CAFtTAX,  AX  6  PER  CENT  |2,000  00    $  4,000  00 

Charck : 

Job  department  30  per  cent.|l,200  00 

 20   "     "        800  00 

 40   "     "     1,600  00 

 10   "     "        400  OO   $  4^000  00 


COST  OF  TIME  IN  GOMPOSINCMKXKM, 


Wages  paid   

Non-productive  labor  and  expense 
Depreciation  of  plant  and  interest. 

Total  hours  pud  for.  20,477 

Total  hoars  worked  18,728 


$  7,584  70 
3,906  03 

1,200  00    112,690  73 


Bonn  lost  by  superiateiideiice   1,749 

Cert  per  hour  worked,  iadadiag 
distribotioB,  68  cents. 

Corrections,  proof-reading  and 
make-up  on  piece-work,  ^471 
hours  at  68  cents  

Corrections,  alterations,  proof-read- 
ing and  make-up  on  timework, 

I,  91 9  hours  at  68  cents  

TioK  omnpodtioa,  7,962  houn  at 

II.  13K  (•boat)  

Time  distribntkM  (  which  cooipoii- 

tion  mnst  pay  tor)  6^876 hoots. 


$  2,860  28 


I  1,304  92 


I  9,025  53   112.690  78 


BO 


THB    COST    Oi*  PRINTING. 


total  numb^  of  ems  set  on  each  job,  and  total  ntunbo'  ems 
srt  for  the  week^  The  total  number  of  ems  in  each  job  is 
posted  to  the  proper  number  in  the  job  book,  showing  the 
number  of  ems  of  each  size  of  type  used  in  the  work.  The 
total  ntimber  ems  for  the  week,  as  shown  by  the  time  book, 
and  the  amount  paid  for  same,  are  posted  weekly  to  the 
summary  book  (  Table  A  ). 

For  measuring  dupes  we  use  a  pica  reglet,  about  15 
inches  in  length,  having  pasted  thereon  a  column  of 
figures  of  the  type  desired.  The  takes  are  measured 
ftcm  the  dupes  in  regular  order,  and  each  job  measured 
separately.  In  this  way  dupes  may  be  measured  evety 
day  if  desired. 

THE  TIME  BOOK. 

Form  13  shows  the  form  of  time  book  in  which  time 
is  entered  daily  from  the  workmens'  time  tags,  and  in 
which  is  also  entered  all  piece-work  and  other  employes' 
time.  The  names  of  employes  should  be  written  under 
department  heads,  so  that  the  cost  of  labor  in  each  depart- 
ment may  be  kept  separate,  A  receipt  is  taken  from  each 
employe  when  paid.  The  receipts  are  ntmibered  and 
filed  in  regular  order,  the  reori^  number  being  placed 
qppoidte  ^  name  and  amotmt  paid  in  the  time  book. 


The  total  amount  paid  for  labor  is  chaiged  to  labor 
account  in  the  jotunal,  and  cash  account  is  credited  with 
the  amount  paid.  The  distribution,  or  the  amount 
paid  in  each  d^artment,  is  shown  in  the  summary 
book  (Table  A). 

THB  SUMMARY  BOOK. 

Tables  A,  B.  C,  D,  E,  F,  G  and  H,  shown  herein, 
are  compiled  from  the  summary  hook.,  and  enable  us 
to  arrive  at  the  cost  of  printing.  Without  the  time  tags 
and  sjrstem  referred  to,  there  would  be  no  actual  bi^  on 
whidi  to  ^tetermine  the  cost  of  time  and  work  in  eadi 
d^artment  of  a  printing  office.  We  will  take  up  the 
tables  in  their  order  and  explain  how  the  figures  in  each 
have  been  arrived  at. 

Table  A  is  made  up  weekly  from  the  summary  of  work- 
mens' time  tags  and  from  the  time  book.  Only  a  few 
minutes  are  required  daily  to  carry  the  total  time  to  tags 
shown  by  Forms  6  and  9.  At  the  end  of  the  week  the 
time  of  handling  piece-work  is  deducted  from  the  total  time 
worked  in  the  composing-room,  and  the  time  is  then 
posted,  under  the  proper  heading,  to  the  summaiy  book ; 
the  time  book  is  then  referred  to,  and  we  take  therefrom 
the  total  number  of  hoots  paid  ftn:  in  tlw  oomposing-nxMn, 


* 


IS-JINfKNAL  AND  CASH  BOOK. 


JOURNAL  AND  CASH  BOOK 


Forward 
it  Mer,  Tjpc  BUI,  Mareb  30 
Mr  «  Co^  Qir.  MmnA  22 
B.  J.  Siattadb  A  Co..  RoBm,  Mmreh  S 
f,  April  ij.  W.  &  V.  Cook ) 

€mnh  (  Vmiom  Power  Co.) 

M.  *  T>.  Rnot  M^.  Co^  mndh^,  March 
Ttmv  B,M>k,  Pages  142-3 


ofPbmt 


dam 


Dr. 


7  2  6  44 


110 


1*1 


Dr. 


4  7  37   4i  8  2  9  78 
6  O  90\ 
2  15 
4  7 
15  0 


6  0 


4  3  0 


3  7  0 


Forward   iSiS  3  6  44     \7  9  7  42 


1  9  9  78 


88 


1  3  6C 


Ledger 
Potto 


241 

242 


Gnnnua.  IXDon 


Dr. 


110 


1  2  3  6€ 


244 
246 


3i 


2 


Cr. 


0  1  a  75 


33  8 
17  0 


Psnrmio 


Or. 


0  0  0 

3  4  S  43  4t  2  8  4  S9 


7  2  1 


44 


9  1  4  59 


3  7  0 


F.  W.  BALTBS  AND  COMPANY. 


Dr.  Cr. 
2  7  9  85 


3  5 

3  3  8 
17  0 


11 


^10  0 


Dr.  Cr. 
0  3  4  64 


72  2  86 


115 

1  0 


Labor 


Ut. 


Cr. 


'i  7  1497 


1  5  9  64 


i 


4  3  0 


24 


Ctumdbr  Gxpensb 


Dr. 


5  0  7 

1  15 
3  0 

3  a. 


1  4  497 


5  68  15 


Jobber  Expense 
Dr.  Cr. 

3  0  5  55 
1 

1  7 

2  O 


33 


Fixtures  and  Machikert 


Dr. 


6  8  353 
6  5  39 


3  43  55 


3i\7  4  8  92 


33 


THB    GOST   OF  F'HINTING. 


TAMJE  P. 

COST  OF  PIECE-WORK. 

>  •61^8,456^533  at  45  cents  |3,805  44 

146  ^MIB. 
.1.933  " 
..1.393  " 

Total  3,471    "     at  68  cents.  |2,360  28 

Non-productive  labor  and  ezpeme  .    976  51 

Depreciation  and  interejit    800  00  f7,943  23 

Net  coat  per  1,000  en%  96>^  cents. 


TABLE  H. 

COST  OF  WORK  ON  JOB  PRESSES. 

W«get  paid    $1,858  90 

Non-prodnctive  labor  and  expense   1,963  02 

Oi^wedation     plant  and  interest   400  00 

Inks,  roUers,  power,  etc   840  90  |4,052  82 

Numbn'  lioars  paid  for,  6,284. 
Number  of  boars  worked,  5,365. 
*CcNit  per  bonr  waked,  76  cents. 
Nnmbo-  impressions,  3,576,421. 
Coat  per  1,000  impreaaions,  fl.l3. 


COST  OF  WORK  ON  CYLINDER  PRESSES. 

Wages  paid   |1.644  25 

I  bdtor  and  expense   1,953  02 

of  pfamt  and  interest   1,600  00 

laki^  raOers,  power,  etc   606  65  |5.803  92 

for,  5,110. 

3.967. 

worked,  $1.46. 

1.744.679.   

•la 

1,000 .inpveaBioas,  |3.27.  tim  is 

84 


prices  on  work  done,  we  use  the  ciMt  per  boor  worked,  as  this 
toy  the  wmtkmca's  time  taga  and  entered  la  the  Job  hook. 


THB   COST   OF  F'RINTING, 


mad  the  amoont  paid ;  tihe  number  of  ems  <m  time ;  l!>e 
number  of  ems  set  by  piece-work,  and  the  amount  paid ; 

the  amount  paid  for  work  on  cylinder  presses ;  the  amount 
paid  for  work  on  job  presses,  and  the  amount  paid  for 
non-productive  labor,  which  includes  manager,  bookkeeper, 
stockman,  errand  boys  and  others  whose  wages  are  really 
expense.  In  this  table  the  time  and  wages  of  each 
department  are  kept  separate,  and  the  totals  are  shown  in 
red  ink  at  the  end  of  each  month,  (which  should  be  the  end 
of  the  first  week  of  the  following  m<mth  in  all  cases, 
except  where  the  m<»itfa  ends  with  Saturday.) 

The  total  amount  paid,  as  shown  by  this  table,  must 
balance  wiUi  labor  account*  in  the  jotunal. 

Tuhle  B  riiows  how  the  counting  machine  on  each 
cylinder  press  stands  at  the  close  of  bu«ness  each  month, 
and  is  posted  from  the  register  tag  taken  daily  by  the  ktre- 
man  of  pressroom.  The  counting  machines  are  never 
turned  backward,  and  the  number  of  impressions  printed 
on  each  cylinder  press  during  the  month  is  shown  by 
subtraction.  The  total  number  of  impressions  printed 
on  cylinder  presses  may  also  be  shown,  and  the  total 
number  of  impressions  printed  each  month  ou  all  job 
presses  is  shown  in  this  table — having  been  taken  daily 
fimn  the  job  jncssmen's  and  feeders'  tags  and  carried 


along  daily  cm  the  register  tags.  TIm  wofk  done  on 
job  i»esae8  is  not  k^  separate  owing  to  the  similarity 
Of  the  presses. 

Table  C  shows  the  monthly  summary  <tf  foreman's 
press  records  (Form  11).  These  sheets  show  daily  the 
number  of  forms  printed  on  cylinder  presses,  the  number 
of  forms  printed  on  job  presses,  and  the  runs  of  5, 000 
or  more  on  each  jiress.  They  are  filed  daily,  and  at  the 
close  of  business  each  month  Table  C  is  made  up,  showing 
the  total  number  of  forms  printed  on  cylinder  presses, 
the  total  number  of  forms  printed  on  job  presses,  and  the 
number  <^  runs  of  5,000  or  .more  on  each  press.  The 
total  number  of  jobs  charged  during  the  month  is  taken 
fix>m  the  day  bock,  throi^^h  which  the  charges  are  earned 
from  the  job  book  to  the  ledger.  The  total  number  of 
impressions  for  the  month  is  taken  from  Table  B. 

Table  D  shows  the  total  wages  paid  in  each  department 
and  the  expenses  of  the  establishment  which,  with  the  total 
non-productive  labor,  is  divided  in  just  proportion  and 
charged  to  each  department  of  productive  labor.  The  cost 
of  labor  is  taken  from  Table  A,  and  the  amount  of  expense 
from  the  journal.  The  proportion  of  expense  chargeable  to 
each  department  must  be  justly  divided  according  to  the 
space  occupied  and  earning  capacity  <^  such  department 


THB  COST  Oi»  PRINTING, 


Table  E  shows  cost  of  tinie  in  composing-room.  The 
time  and  wages  are  taken  from  Table  A,  and  to  the 
cost  is  added  40  per  cent,  of  expenses  and  non-pro- 
ductive labor,  and  30  per  cent  of  inteiest  aad  depred- 
atioa  of  pfamt  account,  flie  icsolt  showing  the  cost  per 
hour  of  all  time,  indvdii^  distritmtion,  and  the  net 
coat  per  hoar  for  compoatioti,  corrections,  alterations, 
pnofmding  and  make-op.  (The  scale  of  wages  is 
35  cents  per  hoar.) 

Tkble  F  shows  the  total  amonnt  of  piece-work  and  the 
price  paid  for  same  at  45  cents  per  1,000  ems.  To  this  is 
added  only  10  per  cent,  of  expenses  and  non-productive 
labor,  and  20  per  cent,  of  interest  and  depreciation  of  plant 
account.  Since  we  depend  mainly  for  support  on  our  job 
department,  to  which  we  charge  40  per  cent,  of  expenses, 
thus  reducing  the  cost  of  piece-work  to  a  minimnm,  we 
think  that  10  per  cent,  of  general  expenses  is  as  small  a 
proportion  as  could  consistently  be  charged  to  piece  depert- 
mta!L  The  time  of  alterations  on  piece  matter  is  charged 
to  (he  job  department,  stnce  it  should  be  paid  for  and 
beais  oo  part  of  the  cost  of  handling  piece-work.  The 
coat  of  corrections  in  Table  F  is  added  to  piece-work, 
as  errors  overlooked  in  the  first  reading  are  sometimes 
imd  in  revise  proofs  and  cannot  be  charged  to  the 


compositor  or  to  the  author.  The  time  of  proof-reading  and 
make-up  on  piece-work  is  kept  separate  firom  time  on  work 
set  on  time,  as  shown  in  Table  A,  and  charged  to  i»ece-work 
at  68  cents  per  hour,  which  we  find  to  be  the  cost  of  all 
time  shown  on  time  tags.  Since  this  work  was  done  by 
regular  time  hands  employed  in  the  job  department,  we 
think  it  should  bear  its  proportion  of  expense,  which  is  40 
per  cent.,  the  loss  in  time,  if  any,  being  charged  to  the 
job  department,  and  only  the  actual  time  employed  on 
piece-work  being  charged  in  this  department.  Time  taking 
and  handling  proofs,  proof-reading  and  revising,  should  be 
charged  under  head  of  *' proof-reading"  on  time  tags,  and 
time  of  imposing  pages  and  forms,  locking-up,  unlocking 
and  placing  matter  on  dead  galleys  should  be  charged  on 
time  ti^  luider  head  of  "  make-up." 

Table  G  shows  the  coat  of  work  done  on  cylinder 
presses.  The  actual  time  worked,  as  shown  by  time  tags, 
the  total  time  paid  for,  and  amount  paid,  as  shown  by  the 
time  book,  are  taken  firom  Table  A.  The  number  of 
impressions  worked  on  cylinder  presses,  as  shown  by  the 
counting  machines,  is  taken  from  Table  B.  To  the  amount 
paid  for  work  on  cylinder  presses  is  added  the  cost  of 
rollers,  inks,  oils,  etc.,  u.sed  in  this  department,  20  per 
cent,  of  expenses  and  non-productive  labor  and  40  per 


THB  COST  OF  PRINTING 


cent  of  interest  and  depreciation  of  plant  account.  This 
shows  the  cost  per  thousand  impressions,  the  cost  per  hour 
worked,  and  the  cost  per  hour  paid.  In  making  charges 
for  work  done  on  cylinder  presses  the  cost  per  hour  worked 
should  be  the  basis,  as  this  is  always  shown  on  time  tags 
and  charged  to  the  jobs  worked  on. 

Table  H  shows  the  cost  of  work  done  on  job  presses. 
The  total  number  of  impressions,  time  and  cost  are  taken 
in  the  same  manner  as  shown  in  Table  G,  except  that  (the 
job  presses  having  no  counting  machines  )  the  number  of 
impressions  are  taken  fix>m  the  time  tags  and  the  total 
entered  monthly  in  Table  B.  We  add  to  the  cost  of  time 
the  coat  of  inks,  rollers,  oils,  etc.,  used  on  job  presses, 
20  per  cent  of  expenses  and  non-productive  labor,  and 
10  per  cent,  of  interest  and  depreciation  of  plant  account, 
using  the  cost  per  hour  worked  as  the  basis  of  our 
charges  for  work. 

The  figures  given  in  the  foregoing  tables  represent  the 
actual  cost  of  work.  The  proportion  of  expense,  interest, 
depreciation  and  non-productive  labor  chargeable  to  each 
department  must  be  determined  according  to  their  value 
and  earning  capacity,  the  amount  of  space  occupied,  inter- 
est, insurance,  power,  heat,  etc.  Each  depaitmo^t  must  be 
operated  independently. 


THE   DAY  BOOK. 
Form  14  shows  form  of  day  book  in  which  all  debits 
and  credits  are  entered  for  the  job  ledger.    It  is  a  book  to 
carry  the  charge  from  the  job  book  to  the  job  ledger  when 
work  is  completed,  without  passing  the  same  through  the 
journal.    When  work  is  delivered  the  lower  part  of  the 
job  tag  is  returned  to  the  counting-room,  showii^  date 
delivered.   The  entries  in  the  day  book  are  made  fiom 
these  tags  daily,  the  date,  job  number  and  name  being 
copied.     The  tags  are  tied  in  packages  by  months, 
properly  marked  and  filed.    The  job  book  is  referred 
to  for  prices,  which  are  inserted  in  the  day  book  oppo- 
site the  charges,  and  the  dates,  job  numbers  and  prices  are 
posted  to  the  job  ledger.    Cash  credits  of  accounts  in  the 
job  ledger  are  entered  \n  the  day  book  and  posted  direct 
the  .same  as  the  debits.    The  pages  of  the  day  book  are 
footed  and  journalized.    Job  ledger  is  debited  and  printing 
credited  with  all  charges  made  for  printing.    Cash  is 
debited  and  job  ledger  credited  with  all  cash  entjered  in  the 
day  book  as  above. 

PAID  JOBS. 

All  woik  paid  for  on  delivety,  or  before  being  charged 
in  the  job  ledger,  should  be  marked  "  paid,"  and  date 
paid,  in  job  book,  and  marked  "paid"  oo  lower  part  of  job 


THB   COST   OF  PRINTING. 


tMg.  A  page  or  two  should  be  set  apart  in  the  day  book, 
in  each  month's  transactions,  for  paid  jobs,  showing  date, 
name,  number  and  amount  paid,  representing  cash.  At 
the  end  of  each  month  paid  jobs  should  be  journalized, 
debiting  cash  and  crediting  printing  in  the  journal  with 
the  total  amount.  A  separate  index  should  be  used  for 
paid  joi>s,  for  future  reference,  showing  name  and  job 

LEOAL  BLANKS. 

Sales  of  legal  blanks  should  be  kept  in  a  book  provided 
for  that  purpose,  showing  cash  sales  and  credit  sales. 
Credit  sales  should  be  posted  to  the  job  ledger.  At  the 
end  of  each  month  the  sales  book  of  legal  blanks  should  be 
joamalued,  debiting  cadi  with  cash  sales,  debiting  job 
tedfer  witii  accounts  diarged  therein,  and  crediting  legal 
bla^  aocoont  with  total  sales.  Any  other  line  of  mer- 
rfcandi^r  or  stodc  may  be  treated  in  the  same  maana-,  and 
caik  nay  be  cownted  from  seveial  books. 

JOURNAL  AND  CASH  BOOK. 

Form  15  shows  our  form  cf  journal  and  cash  book, 
nmfmtd,  in  wliich  the  total  debits  and  credits  should 
cMicapoad,  or  balance.    The  items  chaiged  to  "job 


ledger,"  "general  ledger"  and  "fixtures  and  machinery" 
accounts  should  be  posted  to  books  provided  for  each,  and 

the  totals  should  balance  or  correspond  with  the  totals  shown 
under  their  headings  in  the  journal.  "Cash"  is  debited 
or  credited  with  all  cash  transactions,  and  the  contra  entry 
made  on  the  same  line  under  the  proper  heading  to 
which  it  belongs.  "Job  ledger"  is  debited  and  credited 
with  all  charges  or  credits  made  in  that  ledger,  either 
through  the  day  book  or  journal,  and  the  proper  account 
debited  or  credited,  as  the  case  may  be,  with  the  same 
amount. 

The  "general  ledger"  should  contain  sudi  accounts  as 
capital  stock,  partnership  accounts,  undivided  surplus  or 
profits,  bills  payable,  bills  receivable,  and  accounts  payable. 
The  total  debits  and  credits,  or  balances,  should  corre- 
spond with  the  "general  ledger"  account  in  the  journal, 
through  which  all  entries  must  be  made. 

Merchandise  is  debited  with  paper  stock,  binding  and 
ruling,  and  all  items  used  in  the  manufacture  or  production 
of  work,  such  as  can  be  charged  to  the  work  entered  in  the 
job  book,  and  which  are  neither  labor  or  expense.  All 
enterics  in  the  journal  should  be  plain  and  self-explanatory. 
If  postal  puds,  envelopes  or  any  special  stodc  is  purdiased 
merchandise  should  be  debited  and  the  number  of  the  job 


THB   COST   OF  I^KINTING. 


for  wbicb  said  purchase  was  made  should  be  shown  in  the 
entry.  If  engraving,  electrotyping  or  stereotyping  is  done 
for  any  particular  job,  the  bill  or  voucher  should  bear 
the  proper  job  number,  merchandise  should  be  charged 
with  the  amount,  and  the  job  number  shown  in  the  entr>'. 
Cartage,  freight,  boxing  or  any  specific  charge  against  any 
particular  job  is  chargeable  to  merchandise.  The  above 
items  are  not  chargeable  to  expense,  since  they  bear  no 
part  of  general  expense  of  whidi  all  work  and  each  depart- 
ment shares  its  just  proportion.  If  cartage  is  paid  on  Job 
No.  47684  then  it  should  be  charged  to  that  particular 
job,  and  the  customer  pays  tor  it  either  directly  or  indirectly. 

Printing  account  should  be  credited  with  all  woik 
passing  through  the  job  book,  whether  charged  or  paid. 

Labor  is  debited  with  all  payments  for  salaries,  and 
cash  credited  with  the  amount  paid.  All  persons  receiving 
salaries  should  be  on  the  weekly  pay-roll  in  the  time  book, 
and  the  amount  charged  to  each  department  will  be  shown 
by  Table  A  in  the  summary  book. 

Expense  on  cylinder  and  job  presses  should  be  charged 
with  inks,  rollers,  oils,  rags,  power  and  repairs,  and  the 
aooonnts  should  be  kept  separate  so  that  the  cost  of  work 
in  each  department  may  be  determined  as  shown  by  Tables 
GandH. 


General  expense  account  should  be  charged  with  rent, 
insurance,  light,  heat,  interest,  and  such  other  items  as 
cannot  be  charged  to  any  particular  department,  and  in 
which  all  departments  share. 

Printing,  merchandise,  labor,  expense  on  cylinder  and 
job  presses  and  general  expense,  have  no  accounts  in  the 
general  ledger,  but  are  kept  only  in  the  journal  and 
balanced  with  loss  or  gain,  or  undivided  profits  or  surplus, 
at  the  end  of  each  year  as  shown  in  Form  15. 

For  the  sake  of  convraience  we  have  only  merchandise, 
expense,  labor,  and  the  account  of  inks,  rollers,  etc.,  as 
our  actual  outlay  i^;ainst  printing  account,  our  entire 
income.  The  debit  accounts  may  be  sub-divided  if  desired. 
Insurance,  interest,  and  other  items  are  sometimes  kept 
under  separate  accounts,  but  that  will  not  affect  the  cost  of 
printing.  We  use  merchandise  account  for  all  purchases 
of  paper  stock,  and  other  expenses  of  which  the  full  cost 
and  a  small  profit  are  returned  by  one  or  more  particular 
jobs.  Expense  account  is  the  one  which  needs  careful 
looking  after,  and  each  department  must  share  a  just  and 
equitable  proportion. 

Fixtures  and  machinery  is  debited  with  all  purdiases 
ci  material  or  plant  of  a  permanent  or  ncm-pmsliable 
character  and  which  can  be  siMnra  by  inventory  as 


THB  COST  OK  PRINTING. 


permanent  fixtures  and  material.  This  account  is  credited 
with  all  sales,  or  changes  in  plant,  and  its  totals  must 
com^MMid  with  inventory  books  Nos.  1  and  2. 

At  the  close  of  eadi  montii's  bnsmess  the  profits  or  losses 
mmy  be  detenniiied  as  shown  by  the  following  statement : 

STATemENT  OF  LOSS  OR  GAIN  JUNE  30. 


Merchandise  on  hand  June  2  ^1,864  15 

f2,651  13 

Merchairffat  «■  iMad  June  30   1.857  95 

MerchaikHK  used   |   793  ig 

Cylinder  inks,  etc.,  on  hand  June  2  $  213  15 

CjB^  i  hiitengiit  iiMeJime2   87  90 

I  301  05 

Cylinder  inks  on  hand  JttOe  30   222  00 

Cylinder  inks  used   J     79  05 

Job  inlu^  etcu,  on  hand  June  2  |     57  45 

Job  inks  hwnlit  iince  Jane  2   32  38 

$ 

Job  inks  on  hand  Jue  30    53  00 

Job  inks  tised   |     36  83 

Bsvone  June  2  to  June  30   409  77 

tiiiir  Jnae  2  to  Jnne  30   1,512  70 

12,831  53 

PriatiaK  jMe2to  Jvneao   3,210  70 

GMjaw2toJ«Mao.   1  379  17 


INVENTORY  BOOKS. 

Inventory  book  No.  1  contains  a  txanscript  of  all  invoices 
of  fixtures  and  machinery,  or  plant,  in  regular  order,  the 
items  being  numbered  consecutively.  This  book  must  also 
show  all  credits  for  sales  or  changes.  Inventory  book  No. 
2  contains  all  items  shown  in  book  No.  1,  posted  to  appro- 
priate headings,  the  number  of  each  item  serving  as  an 
index  to  book  No.  1.  Book  No.  2  will  show  the  number 
of  potinds  of  each  fiux  of  body  type  and  its  cost,  italics, 
di^y  type  in  alphabetical  order,  wood  type  ammged  in 
sizes,  leads,  slugs,  rule,  quads  and  spaces,  galleys,  quoins, 
stands,  cases,  imposing  stones,  presses  and  machinery, 
engines,  boilers,  shafting,  pulleys,  hangers  and  beltii^, 
and  other  fixed  and  movable  machinery  and  printing  office 
furniture  and  fixtures  of  a  permanent  character  and  value 
properly  belonging  to  plant.  This  book  will  show  the 
proper  amount  of  insurance  that  should  be  carried  on  each 
line.  It  is  a  ledger  of  plant  accounts,  and  should  be 
delated  with  all  purchases  and  improvements,  and  credited 
with  all  sales,  changes  and  disposal  of  plant  The  inven- 
tory books  should  balance  or  correspond  with  fixtures  and 
machinery  account  in  the  journal. 

The  inventory  boc^  of  fixtures  and  machinery  should 
show  list  prices  and  net  prices,  and  the  oormponding 


THU    COST    OB  F'KINTING. 


account  in  the  journal  should  be  debited  with  list  price 
and  credited  with  amount  of  discount  on  each  purchase. 
The  inventory  books  will  show  at  any  time  the  value  of 
plant  as  per  list  price  and  the  cash  price  paid.  An  allow- 
ance should  be  made  each  year  for  wear  and  tear.  What 
this  amount  should  be  is  almost  impossible  to  arrive 
at  —  say  from  five  to  ten  per  cent,  per  annum.  This 
amount  should  be  set  aside  anntiaUy  for  maint«iance  and 
depreciation  of  plant  The  plant  account  should  not  be 
cnedited  with  loss  until  the  material  has  been  disposed  of, 
when  the  loss  or  depredation  ^ould  be  diaxged  to  the 
account  s^  aside  for  this  purpose,  which  may  be  called 
depreciation  of  plant  account 

THE  JOB  LEDGER. 

Form  1 6  shows  a  form  of  job  ledger  in  which  accounts 
may  be  kept  in  a  very  compact  and  convenient  manner, 
and  from  which  a  trial  balance  can  be  taken  more  accurately 
and  with  greater  facility  than  from  the  ordinary  form  of 
ledger.  The  total  debits  and  credits  must  correspond  with 
the  totals  shown  in  the  journal  under  the  heading  of  job 
ledger,  and  errors  can  be  easily  located.  It  is  particularly 
adapted  to  sh<Mt  accounts.  It  may  be  made  either  with 
cat  leaves,  or  the  aooounts  carried  forward  at  the  close  of 


each  five  uMmths  and  kept  together.  A  ledgo:  oi  this  kind 
will  last  several  years  and  contains  a  great  many  more 
accounts  than  the  ordinary  form.  General  ledger  accounts, 
such  as  capital  stock,  undivided  profits,  surplus,  partner- 
ship accounts,  bills  payable,  bills  receivable,  and  accounts 
paj'able,  may  be  kept  in  the  same  ledger,  but  should  be 
kept .  together  the  same  as  if  in  a  separate  book,  and 
balance  with  general  ledger  account  in  the  journal.  It 
will  generally  be  found  mme  satisfiurtory  to  keep  separate 
ledgers.  A  good  index  should  be  provided  for  each  lec^^. 

NOTES. 

Follow  the  system  herein  outlined  and  you  can  pritx 
any  job  when  it  is  finished. 

Post  the  time  daily,  keep  up  the  .summary  tables  and 
you  will  soon  learn  the  cost  of  printing. 

Add  from  10  to  15  per  cent,  to  the  cost  of  all  stock, 
and  charge  the  work  with  extra  sheets  on  stock  tag. 

In  making  prices  on  bookwork  always  note  whether 
the  copy  furnished  is  good  or  bad,  and  charge  aocordii^ly. 

Send  bills  with  all  work  and  have  them  made  out  ftom 
the  job  book  in  advance  of  delivery  where  prices  are  made. 


THB   COST   OF  PRINTING. 


The  end  <i£  the  first  wedc  of  each  moiith  will  be  found 
m.  eoBVcaient  time  to  make  up  a  statement  of  profits  or 
losses  fcr  the  preceding  month,  and  for  footii^  Tables  A, 
BandC. 

A  small  book  about  4.>^  x  9  inches,  ruled  for  debits  and 
credits  on  each  page,  makes  a  convenient  loss  and  gain 
book  to  which  all  bad  or  very  doubtful  accounts  should  be 
tnmsferred. 

If  you  sublet  a  part  of  your  premises  or  power,  debit 
•■d  credit  merchandise  with  the  amount  paid  and  received. 
It  becomes  a  commodity  which  you  buy  and  sell  and 
should  not  be  charged  to  expense. 

Put  dates  on  all  jobs  printed,  thus  :  "594"  signifying 
May,  1894,  when  it  is  possible  to  do  .so,  using  small 
figures.  It  will  be  found  very  useful  in  referring  to  the 
work  when  it  is  ordered  duplicated. 

A  good  way  to  figure  price  of  piece-work  is  by  divi^on 
subtraction,  thus  —  8,746  ems  at  45  cents : 

2)8,746 
4,373 

4373—  ( 10  jper  cent.  o§L) 

13.9357  — (Reaolt.) 
If  55  cents  per  1,000  ems,  add  the  10  per  cent 


In  estimating  on  work  |»oceed  the  same  as  you  would 

in  writing  up  an  order,  and  write  all  items  and  their  cost 
in  a  book  kept  for  that  purpose. 

In  reading  proof  let  the  copy-holder  read  the  ^inted 
proof,  and  the  pitx^-reader  hold  copy.  He  can  discover 
errors  more  readily  and  the  copy-holder  can  not  go  to 
sleep.  The  proof-reader  can  read  it  afterwards  for  tjrpo- 
graphical  errors  and  style. 

Slips  of  paper  about  x9  inches,  properly  ruled  fiw 
a  tickler,  showing  work  received  in  regular  order  by  dates 
and  number,  copitd  from  job  book,  and  checked  off  twice 
a  day,  showing  delivery,  will  be  found  very  useful  in  trac- 
ing work  and  insure  prompt  delivery. 

Samples  of  card  and  paper  scraps  on  hand  should  be 
made  up  each  month  in  pieces  about  3x8  inches,  fastened 
together  with  wire  staples,  each  piece  marked,  showing  the 
size  and  number  of  pieces  on  hand.  They  will  save  much 
time  and  prevent  waste  and  accumulation. 

Send  out  all  proofs  on  coated  book  paper.  They  can 
be  imnted  on  a  good  proof-press  with  rubber  blanket 
stretched  tight  around  cylinder.  Use  good  book  ink  and 
have  slab  ami  brayer  washed  dean  daily.  Keep  proof 
paper  cut  in  convenient  sixes  and  have  a  place  for  it 


THB  COST  OJP  PRINTING. 


If  you  do  not  know  how  to  impose  any  odd  book  form, 
fold  the  sheet,  and  number  the  pages  2,  1,  4,  3,  6,  5,  8, 
7,  10,  9  and  so  on,  then  open  the  sheet,  and  it  will 
represent  the  pages  as  they  lay  on  the  stone. 

Write  job  number  on  all  samples,  bills  and  vouchers 
for  any  particular  job,  opposite  all  items  in  your  paper 
book  for  stock  purchased  for  any  particular  job,  on  your 
bookbinder's  bill  and  on  all  proofe  and  anything  else 
having  a  job  number. 

In  estimating  on  piece-work  the  cost  of  make-up  should 
be  carefully  considered.  A  page  of  pica  24x42  ems 
contains  1,008  ems.  A  page  of  nonpareil  the  same  size 
contains  4,032  ems.  If  nonpareil  is  sold  for  80  cents  per 
1,000  ems,  including  make-up,  then  96  cents  to  $1.00 
should  be  charged  for  pica,  and  other  sizes  in  ^xyportion. 

Sheets  about  4>^  x9  inches,  properly  ruled,  make  a  con- 
venient record  of  monthly  statements  for  collection,  made 
up  in  routes,  the  total  amount  corresponding  with  the 
ledger.  Monthly  statements  of  a  corresponding  size  will 
be  found  very  convenient,  and  collections  made  by  routes, 
«mly  such  statements  taken  out  as  are  being  used.  This 
focm  of  collectioa  list  will  serve  as  a  handy  reference  during 
themoiKdi. 


Note  the  quantity  of  ink  used  on  large  jobs  and  enter  it 
in  the  job  book  as  part  of  the  cost  of  that  job. 

At  the  end  of  each  month  an  inventory  should  be 
taken,  showing  amount  of  paper  stock,  cylinder  and  job 
inks  on  hand,  and  the  amount  of  unfinished  work. 
This  is  necessary  to  form  an  estimate  of  profits  or  losses, 
and  useful  for  referring  to  and  using  up  stodc  and  inks  on 
hand  and  ordering  the  same. 

Keep  a  separate  job  book  for  office  work,  and  credit 
printing  and  debit  expense  with  work  done  for  office 
use.  Debit  legal  blanks  account  and  credit  printing  wiUi 
legal  blanks  printed  for  sale.  If  yon  keep  any  other 
printed  stock,  treat  it  in  the  same  way.  Have  a  place  for 
each  kind  of  w<»k  in  a  separate  job  book,  and  have  an 
index  in  front. 

If  a  customer  asks  you  to  duplicate  his  last  otder,  refier 
to  his  account  and  find  the  work  desired ;  then  go  to  your 
files  by  dates.  If  the  work  done  does  not  appear  in  the 
ledger,  then  refer  to  the  index  of  paid  jobs.  All  work 
charged  can  be  found  by  referring  to  the  job  ledger 
through  the  index  for  that  book,  and  all  paid  jobs  by 
reference  to  the  index  of  paid  jobs,  which  shows  name 
and  job  number. 


THB  COST  01»  PRINTING. 


In  taking  receipts  for  cuts  it  is  a  good  idea  to  refer  to 
Ae  job  ia  which  the  cuts  were  used  and  enter  in  remarks 
cotaan  date  and  receipt  book  ntnnber. 

A  good  way  to  figure  paper  stock  is  by  reducing  the 
amber  of  sheets  required  to  pounds  and  multiply  by 
tiK  price  per  pound,  thns  :  To  find  the  cost  of  190  sheets 
244b.  folio,  at  19  cents  pes-  pound : 

160  abeels  «s  8  lbs. 

20  =1  " 

10     "  =.05 

856  — (Multiplied  by  9.) 
11.80.5 

Or,  to  find  the  number  of  pounds  of  paper  in  190  sheets : 
If  24  lbs.  to  ream  of  480  sheets,  divided  by  20 ;  if  20  lbs., 
divide  by  24 ;  if  16  lbs.,  divide  by  30.  To  find  the 
cos:  of  190  sheets  24  lb.  folio,  at  19  cents  per  pound: 
190     20  =  9.5^:19  =  $1.80. 

To  determine  corresponding  weights  of  paper  in  diflfer- 

ent  sizes,  find  the  number  of  square  inches  in  the  sheet 
and  divide  by  weight  per  ream,  thus:  17  x  22  =  374^ 
24-  =  15,V  :  1 7  X  28  =  476  :  15  ,V  =  30i.  The  result 
shows  that  double  cap,  30^  lbs.  to  ream,  is  equal  to  24-lb. 


Japan  is  an  excellent  dryer  for  job  inks.  Kerosene  is  a 
good  reducer  for  poster  red  ;  linseed  oil  for  poster  blue,  and 
for  finer  inks  a  good  reducer  can  be  purchased  from  ink 
dealers. 

Use  news  ink  for  newspaper ;  cheap  book  ink  for  cheap 
book  paper;  good  book  ink  for  good  book  paper,  and  job 
ink  for  writing  and  hard  papers.  Study  up  on  inks  if  you 
want  to  improve  yoor  wotk. 

The  figure  showing  imnith  (9  fear  Septemba:)  can  be 
placed  on  many  jobs  where  the  month  and  year,  or  an 
imprint  is  not  admissible,  and  serves  as  an  index  in 
referring  to  work  when  ordered  duplicated. 

File  samples  of  work  (except  books,  pamphlets,  posters 
and  other  bulky  jobs)  in  an  indexed  filing  case  each  day, 
and  when  full,  or  at  end  of  each  month,  transfer  each 
alphabetical  letter  to  separate  index  cases.  By  this  method 
the  samples  will  be  in  separate  cases,  alphabetically,  for  a 
year  or  more.  One  case  should  be  used  for  each  letter  of 
the  alphabet,  and  the  index  leCfeer  should  represent  the  let- 
ter following  tiie  initial  <^  the  surname  of  the  customer. 
Separate  cases  may  be  used  for  large  customers  with  q>ecial 
index  arranged  to  suit.  We  have  this  system  in  {nactical 
operation  and  recommend  it  for  medium  sized  and  large 
offices. 


THB  COST  OF  F*RINTING. 


SAMPLES  AND  PRICBS. 

On  the  following  pages  we  reproduce  a  few  specimens 
of  book  and  commercial  printing,  and  a  price  list  showing 
the  several  items  of  cost  and  the  approximate  value  of 
each  job.  The  samples  are  numbered  consecutively  and 
reference  is  made  to  the  price  list  with  corresponding  num- 
bers on  the  succeeding  pages. 

The  specimens  shown  are  taken  from  our  files  and  are 
reproduced  in  every  detail.  The  time  and  prices  are  taken 
from  our  books:  We  do  not  here  propose  to  publish  speci- 
mens and  prices  intended  to  be  used  for  reference,  but 
reproduce  only  a  few  samples  of  every-day  work  to  show 
the  actual  results  of  our  system,  and  have  endeavored  to 
make  it  so  plain  that  a  printer  of  moderate  experience  can 
estimate  on  any  class  of  work  generally  called  for  in  a 
printing  office. 

While  estimating  the  cost  of  composition  at  $1.13>^ 
per  hour,  including  distribution,  we  fully  agree  that  this 
figure  cannot  be  charged  on  large  work,  owing  to  severe 
competition  and  a  varied  difference  of  opinion  of  printers 
in  regard  to  the  cost  of  time.  We  will,  therefore,  allow 
that  small  work  and  general  commercial  printing  will  bring 
about  $1.50  per  hour  for  composition,  and  catalogue  and 


other  large  work  fixmi  80  cents  to  $1.00  per  hour.  We 
also  admit  tiiat  the  cost  of  compodtion  may  be  reduced  to 
say  $1.00  per  hour  under  fevorable  drcunu^ances,  but  our 
figtttes  are  taken  fixmi  actual  records  kept  during  the 
present  de^^ssed  condition  of  afbirs  and  re|^«sent  neariy 
the  cost  in  a  majority  of  offices  on  this  coast  where  long 
runs  do  not  prevail.    It  must  also  be  understood  that  the 
figures  given  are  for  full  journej'men  of  the  best  class  to 
be  secured,  and  include  salary  of  nianai^er,  non-productive 
labor,  expenses,  depreciation  and  interest.    We  think  that 
printers,  generally,  will  concede  that  while  our  rate  per 
hour  may  appear  higher  than  average  estimates,  the  time 
given  on  the  work  shown  will  be  found  much  less  than 
would  be  the  time  of  inferior  workmen,  while  the  work  is 
of  a  class  that  will  give  general  satisfaction.    We  believe 
there  is  economy  in  good  labcM-,  not  only  in  establishing 
for  the  office  a  reputation  for  first-class  work,  but  in  taking 
care  of  material  and  guarding  against  destruction  and  dis- 
order whu^  is  largidy  the  cause  of  d^reciation. 

We  give  the  figures  herein  as  the  result  of  a  sjrstem  we 
believe  to  be  simple  and  comprehensive,  and  trust  our 
figures  may  only  be  disprovcn  by  a  better  or  equally  good 
sjrstem  practically  demonstrstied. 


ricket 


OR. 


gi-gs  S^zont  Stteet^D 


4S 


mo.  a 


H.  M.  Barker  &  Co. 


'Portland,  Or^pn, 


.1894. 


Vortland,  Oregon,  

To  the  Trade: 

We  offer  New  Calcutta  Grain  Sacks,  in  lots  to  suit, 

@  net  cash,  f.  0.  b.  Portland.   Immediate  shipment. 

The  above  price  good  as  long  as  our  stock  lasts  . 

Yours  truly, 

SPENCER' CL4RKE  COMPANY. 


189 


HO.  « 


Ma  a 


40 


OOMUS  Maolbod. 


RUSSELL.  MACLEOD  A  BLYTH. 

MEAL  KSTATK,  INSURANCE  AND  FINANCIAL  BROKERS. 


n*  CMMSWcs  Investment  Corporatism,  LmUti, 

or  Enaaumn,  Scotlamo. 
l^tt  SttHUk-AmKrUam  Investment  Co.,  Urn 

OF  EomBUMGH,  SCOTUUiD. 

fit  5.  Fr  'viJent  Institutiom, 

Of  ESMauasM,  acoTuun. 


W%  Third  Strbbt. 

8.  E.  Co*.  Oak. 


TlL«l>HON(  No.  13. 
P.  O.  Box  Mo.  86S. 


PORTLAND,  OREOON. 


A.  B.  BHtn,  I 


Pope,  Anderson  &  Co. 

Incorporated. 
Successors  to  QEO.  POPE  dk  CO. 

Hop  AND  Wool  McaoHAirre, 


POUTLANOt  OmoOM. 


NO.  a 


SO 


FRANK  RICHET. 


JAMES  ROBERTS. 


RiCHET,  Roberts  &  Kerr, 

Wholesale  Grocers, 


COMMISSION  MERCHANTS 


FRUIT  AND  PRODUCE.       Dried  Fruits 


coNsiaNMErm 

SOLICITED 


Specialty 


•    9W  • 


Prash  utA  Drls4  FialUi« 
OralR, 

Poultry,  EgrsB, 
Produce, 


112  AND  114  FRONT  STREET, 

Portland,  Oregon. 


Chas.  T.  Battelle, 


MERCHANDISE  BROKER, 


OFFICES  : 

MHK  OF  MlrTttH  OOLUMMA  ■WIUMNO. 


HO.  T 


Portland,  Oregon. 


NO.  B 


ALEX.  BERNSTEIN, 
ATTORMEV  AND   COUNSCLLOR   AT  LAW, 
C«r»«r  F*«rtli  mn4  Wathtnf t9ii  Str«*ta, 

POKTLANO,  ORCOON. 

Wathingten  Block, 


PERFECT  INSTRUCTION  IN  THE  GERMAN  LANGUAGE 
mr  A  vKHY  Msy  amo  eotimmitmmtivm 
MCTMOO,  oivmm  mr ... 


Prof,  J, 


A  MOST  KmeimmTAKir 
or  M  YUM'  KxmuKMem. 


Aoomma*»  944  FRONT  STREET, 


TO  ACCOMMODATE  THE  PUPILS, 
LESSONS  WILL  BE  GIVEN  AT  ANY  TIME 
AT  THEIR  RESIDENCE. 

TERMS  EASY  AND  SUCCESS  POSITIVE. 


Portland,  Oregon. 


II 


NO.  I  a 


09 


Mrs.  Hm*r  E.  Jonbs 
MM.  J.  MvncK 
Mrs.  Chas.  E  Laod 
Mrs.  Eluah  CoRmnr 
Miss  May  Paiuno 


MRS.  R.  B.  WUSON 

Mrs.  SomMBRHORN 
Mrs.  Cleveland  Rockwell 
Mrs.  a.  Meyer 
Mrs.  ADOira  Wom 


l^loor  ^oiTirnittee 


Capt.  T.  W.  Symons 
Geo.  F.  Holman 
Arthur  M.  Minott 
Fred  M.  Gilmore 
Louis  Goldsmith 
Percy  Blythe 
Juuus  Meier 


Leonard  C.  Jones 
P.  E.  Eastwick,  Jr. 

W.  LiPMAN 

Robert  Morrow 
B.  B.  Beekman 
Geo.  T.  Meyers,  Jr. 
Dr.  a.  E.  Mackay 


nOHTIKM .  MMCTV 


MOk  I* 


58 


1.  Walti 


S.  Lanceks 


4.  Walti 


8.  Deux  TBmn 


7.  Waltz 


PUUCA 


9.  Waltz 


Order  sr  Dancu  . . 


10.  Dmix  Tbmps 


11.  Polka 


12.  Lancers 


18.  Waltz 


14.  IMnix  Temps 


18.  Lancbbs 


16.  Waltz 


17.  Polka 


18.  Deux  Temps 


MO.  IS 


04 


I.  J.  QMMrr,  I 


•>.  K. 


m.  I. 


•  6 


RECEPTION  AND  ENTERTAINMENT  COMMITTEE. 


ONM.  P. 


W.  N. 


^he  (Somtncuial  idiub, 


Second  Social  ^^unions> 


MOW  14 


00 


- 1 neHu  i - 


Othres 


Bouillon  in  Cups 


Assorted  Sandwiches 


Pipes  and  Tobacco 


06 


Presideiif s  Address   E.J.  HtHart 

Song  {MuUorpor  Quartette 

"A  Night  at  the  Opera"  H.  L.  'Brou-n 

Sane  £.  HtKaf  Towuttmd 

Addnn~"SMi  Of  Orttn"  .    .    .     Hm.  J.  m.  CUkmi 

SoHC  *....&  C 

RMdMhia   

Address— "The  RwHKtel  SHutioii"   .    .    *D.  *D.  OMfkmt 

Character  Song  Duncan  Taylor 

Improvisation  —  "Fire  Eating"    ....       Frank  Wright 
 SMuUoipor  QfuirteU* 


AuLO  Lang  Syne. 


s 

Q 

5  »• 


s 


S3 


I 


(J}  W 

O  n 

I— I 
CC 
cC 
!^ 

o: 

CO 

o 
o 

O 


0) 
H 

C 

O 

>> 

o 

v 

o 

-I 

O 


i 


o 
u 


•4 

u 

a; 
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>4 

S 

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°  s  a 


s 


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1 


I 

in 


67 


.  .  MEMORANDUM 


M»HOI»T.  j 


MASON.  EHRMAN  &  CO.. 

TM  IMMIITBIIS. 

C^MMIMION  MmCHANTS. 


BISHOP  SCOTT  ACADEMY, 
w.  mix,  m.  0L.  m>/iTCfmu. 

A  BOAKDIHO  AMD  DAY  SCHOOL. 
mUMDMO  1970. 


Portland,  Oregon, 


.IB94 


Connecticut  pire  Insurance  Compang, 


OtBm,  Cor.  Second  and  Stark  Sts. 


EOWARO  MAIX, 


m.  MIIIMAM  A  CO. 


Portland.  OiwfiioN.. 


-189. 


68 


|^arUani»  (B^mxal  ^isdvit  ®a* 

VU     Car*  #«9Mtllt        Jllto*v  i^i** 

^avtian^,  ®re0OJt,  


JAMES  E.  DAVIS  &  CO. 
State.  County  and  Municipal  Securities, 
247  stark  street. 

Portland.  Oregon. 

Ha  M 


CATLIN.  V^AXIVFA.L  &  CATLIN, 

ATTORNEYS  AT  LAW, 
Upoiui  68  and  69,  IVorcesler  building. 


Ma  M 


50 


Co. 


AND  HIGH  QRAOK  fUMIIL 

Milk  Co. 

NKIMLANO  AND  ECONOMY  BRANDS 
EVAPORATED  CREAM  AND  MILK. 


Sprtets  Bottling  Co. 


J.  H.  WILCOX, 

MANUFACTURERS'  AGENT, 


Pnrit 

ORANGES  AND  LEMONS. 

Consolidated  Rice  Co. 


178  FRONT  STREET. 


NEW  ORLEANS,  LA. 

California  Product  Distributing  Co. 

MUTTS.  (TO. 


Portland,  Oreqon^ 


189-— 


ecafn,  ftonr,  f eeb, 
Ikmltfir,  Veal, 
. .  JSutter  . . 


[000  000000000000  o  oi 


W.  M.  BflRNETT  &  Company, 


TSLIPHONK 


two.*;  MUNTIS  A  0S> 


.  Commission  TVlei^ebants  . 


152  AND  154  Russell  Street, 


eo 


A.  S.  MOSLMN 


n 


^i«<D8  of  tlie  Qorflia^Ml 


portlaqJ  .  Qregoq  ^l89_ 

(he  iJost  gatural  aqd  flrtiatio  ^|]ot6graf)ll5 


«• 


NOflTHWBST  OORN«R  THIflO  AND  MOfllltSON  STfUIVim 


NO.  26 


7EIUMS  GASH. 

. . .  TiyaW>  i»U.S.  GtU  Ctim. 


 /S^S^ 


♦  Bought.  OF*.  K;HRL  VELTEN. 


U   (J    O    U    U    U    O    U   U    O    U    U    L>    U    O   O    O         0    O         C    O  <-> 


O  O  O  O  O  o  u  'J  O  u  u        u       !J  O  O  O  O  0000000 


^^Uit0    •    •    •    MADV   IM  THB 

Xatest  stifles 
<3tl8calttee^  to  fit 


389  AuMBR  Street 


NO.  S7 


ScATTu.  Wash..  Omce: 

Foot  or  SamcA  Sinarr. 


 y<rjf 

/i.-  — 


Seattle  Fish  Company, 


Telephone  5«i 

(AINSWORTH  &  DUNN) 

AH  bins  subject  to  demand  draft  1st  and  15th  of  each  month.  CORNER  FIFTH  AND  BURNSIDE  STREETS. 


c9/L-  _   

'Oo  ff^.'W. SSalted     Gonipany, 2)z. 

dak  ^tzeet^  &nU:z6,Sngzas,et^,mindez6, 

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71 


TMH    COST    OK  F'RINTING. 


Ml 

SAMPIJB. 

Cost  of 
Stock 

l^ER  lUOv 
AMD  102 

Time 

Composi- 
tion 
AT  11-60 

Time 

Press- 
work 

AT  75  CT8. 

I 

lOOO 

1ET  PRICE 
3000 

6000 

1 

BxTSboni — No.  6,  XXX  WMte,  Rj^,  No.  1  

$  1.25 

20 

IKX) 

t  2  60 

<  A  fiO 

CIA  RO 

s 

**          No.  fi.  XXX  White;.  Wood.  No.  1 

AS 

20 

O.OV 

o  nn 

s 

PosTAt.  Cakd — 394m5!4  inches                                 ^atock  n«t) 

10.00 

30 

I'OO 

OO.VV 

RA  Rn 

"        "        3)^x5)4     *•    " 

10  00 

15 

1-00 

11  16 

X  X*  Xv 

QO  AC 

R4  1R 

s 

■oaom  Cmmd  —2itmA%i  " 

60 

w 

46 

I'OO 

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T  on 

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SO 

4  RA 

T  An 

t.UU 

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**       21^x41^  " 

so 

15 

I'OO 

1  AR 

X«1Kf 

4  1R 

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0.00 

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"         "       3   x5  "     

1.00 

1.-00 

1:16 

8.46 

6.96 

10.46 

9 

"2   x3>i  "  

50 

30 

1:00 

3.00 

4.50 

7.00 

10 

2>iz3>^  "   

60 

30 

1:00 

3.00 

4.50 

7.00 

11 

"         "       2}ix3^  "   

60 

45 

IKX) 

3.40 

4.90 

7.40 

IS 

VisinsG  Cakd— (100,  $1.00;  200,  |1.50)  

IS 

Baix  Programme  — Scored  — (  lOO,  |9.00  ;  200,  $10.00)  

4.50 

5:00 

4:00 

15.00 

28.50 

42.00 

14 

3.50 

3:00 

4:00 

11.00 

22.50 

34.00 

15 

NoTK  Head  

90 

30 

1:10 

2.55 

5.85 

9.15 

18 

«« 

1.00 

20 

1:10 

2.40 

5.90 

9.40 

17 

«4 

1.50 

30 

1:10 

3.15 

7.65 

12.15 

18 

90 

30 

1:10 

2.55 

5.85 

9.15 

IB 

1 

«« 

1.00 

30 

1:10 

1  2.65 

6.15 

9.65 

7» 


TMJB   COST   Off  PRINTING. 


no* 

SAMPI.B. 

Cost  of 
Stock 

PBRIOOO 
AHB  lO  X 

Time 

COMMMI- 
AT  $lJiO 

Time 
Pkbss- 

WOKK 

AT  76  era. 

I 

lOOO 

iUT  PRICK 
3000 

5000 

80 

ftn 

I.IU 

^  0.70 

$10.65 

81 

i.au 

i:i& 

3.00 

7.10 

11.20 

88 

« 

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7.70 

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12.20 

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8.60 

4  A  W A 

13.70 

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1:30 

1  .on 

lion 

5.40 

il  A  AA 

10.90 

4  A  ^ A 

16.40 

95 

<t 

2.60 

1:90 

VJSO 

6.90 

12.40 

ia90 

86 

80 

1:30 

1:30 

4.20 

7.30 

10.40 

87 

1.30 

1:30 

5.35 

9.36 

13.15 

88 

2.40 

45 

1:40 

4.80 

11.10 

17.40 

88 

1.60 

IKK) 

1:30 

4.25 

8.95 

13.65 

80 

90 

30 

1:10 

2.55 

5.85 

9.16 

81 

« 

1.00 

30 
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2.65 

6.16 

9.65 

88 

1.30 

30 

1:10 

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6.75 

10.65 

88 

75 

IMO 

1:10 

3.15 

6.15 

9.15 

84 

1.16 

1:00 

1:30 

3.80 

7.60 

11.40 

86 

1.60 

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1:45 

5.80 

10.30 

14.80 

86 

Bii,i.  OF  Fare  —  8^'xll  inches  (4  paj^es  5'^x8|2 

inches  each )  

1.75 

14K)0 

3:00 

18.00 

34.50 

81.00 

Composition,  page  1,  0  hours  ;  pages  2,  3  and  4.,  8  liours, 

at  $1.00  per  hour. 

Time  on  presswork  calculated  one  hour  per  thousand  impressions  after  the 

first  thousand. 

78 


FHG   COST  OF  F'HINTING 


Hm.  m— 


«f  Dr. 


168  pages  and  c\)ver,  6x9  inches,  sewed.    5,0O0  copies. 

A4  rcamv  2."  x  3>».  r>0-lb  S.  &  S.  C.  cream  book  $189  00 

tSVS  »h«-ts,  2«>  X  U,"!.  65-Ib.  granite  cover   14.  65 

Add  15  per  ccnC  to  cost  of  stock   80  55 

MS  tan  t— porithm,  at  f  i.oo  per  hoar  am  00 

-    wwwthwM.  .70  *•      ••    s  00 

!•      -    aawtiiMi.    "      .70  "     "    7  00 

m       -     HWrflMMltolK."       .70   "    15  40 

49      -    aMke-«p.        "       .TO  "      *'    29  40 

1*S',  presswork.  1.50   "      •*    215  OO 

34  llM^  ink,  at  50c  per  pound   X2  OO 

  100  00 

 -   386 

 •   TO  16 

$904  00 


508  pages,  5%  X  8%  inches,  half  roan.   500  copies. 
18  reams,  25  x  38,  70-lb.  S.  &  S.  C.  book,  at  8  cenU  f   100  80 


360,996  ems  brevier,  at 
263,712     '•    small  pica, 
5,148     "    nonpareil,  ' 
7  hours  composition, 
7     "    corrections,  ' 
6  altermtioms, 
173     **    pnMl^readlBs, ' 
187     "  make-up, 
80     "  presswork. 


$  1  00   301  00 

1  00   263  70 

1.00   5  16 

100   7  00 

.76   6  35 

.78   4  60 

•78   180  00 

•75   102  75 

1-50   120  00 

3  steel  engravings  and  priirtiiic   525  00 

13  photo  engravings   218  40 

Expressage   jo  4S 

Binding  —  half  roan   ygff  00 

tuh,  wi«|>|»lin  Md  deHTcry  ,   13  OO 


$3,000  00 


,  L  Ow  O.  P. 


N*^  M— Catalogue  for  Academy. 


««»  lactea.  wire  stIUAcd.  no  coven.  Copy  famished  at  6 
;  wwk  deUrered  at  lO   dodc  A.  M.  IbMowiag  day.  4,800  copies  daily 
iday*.  Total  anni^ber,37.«0O:  total  amber  of  pacc%804. 

25  X  38.  4.0-lb  book,  at  6  cents  f  223  20 

wrapping   168  00 

ems  brcTier,      at  J  I.OO   468  60 

T»,016   ■•    smallptca,  "     l.OO   78  OO 

1 2  Hoar*  coerections,      "      .75   9  oO 

100    ••     im^tcadnv.  -      .75.   75  oo 

134    -     Mke>«p.       "      .75     93  00 

tm&H  ••     piuaamk.           iJiO   155  25 

  6  50 

$1,376  66 


66 page* and  cow, (8  pages  cuts )  GV,  xO'i  inches,  wire  stltdMd,  ftyi  pasted  to 

cover.   2,000  copies. 

9%  reams,  38  x42,  80-lb.  8.  &  8.  C  bo<*,  at  8  eenU  $  85  50 

620  sheets,  20x25,  hand-made  cover   12  OO 

Binding.   20  OO 

•60  hours  composition,  at  |1.00   60  OO 

6           corrections,      "       .75....   4  SO 

12           proof-reading,"       .75   9  OO 

22    "    make-up,        "      .76....   16  60 

36    "    presswork,      "    ijio    63  50 

lak,  wrapptag  aad  deUreiy   4  oo 

  $384  00 

•86,000  ems  mcaaaiemest.  Bet  on  time. 


74 


•V. 


^^^^^^ 


I 


is  *  i 


